In the 2016 film, The Accountant, Living Robotics (a company that produces prosthetics) has been experiencing rapid growth both in the private sector as well as through government contracts, fitting veterans who have lost limbs in explosions in war zones. A junior accountant in the company, Dana Cummings, has found some questionable financial transactions and brought them to the attention of her supervisor. As a result, Christian Wolff, a forensic accountant, has been brought in by the founder of the company, Lamar Blackburn, to conduct a forensic audit. Blackburn has always been more concerned about the social mission of the company than making a profit. His goal is to enhance the lives of those who have suffered the loss of limbs through ever more advanced prosthetics. The CFO, Ed Chilton, close friend of Blackburn, has always handled the business end of things while the founder focused on advancing the technology in this space. He has been with the company since the beginning. Chilton is unhappy with an outsider being brought in to the company, and the meeting between Wolff and Chilton is anything but cordial. Wolff has asked for fifteen years of financial records (the time that Chilton has been CFO).Chris begins to go over years-worth of financial statements for the company. (His autism found its outlet in numbers, and he is adept at unraveling financial records.) As he looks through the statements, he quickly discovers that things do not "add up."

 

Identify how and where in the financial statements the potential fraud was located. Also, please discuss if there are any missing elements in this video with respect to what you have learned in this class. This video is from a mainstream movie, and many times in popular culture that technical areas are either glazed over or misstated.