Sometimes fraud is discovered by chance instead of deliberate effort. In the $4 million embezzlement fraud by an employee of a magazine publisher, more than one coincidence brought down the perpetrator. A popular magazine and large direct-mail publishing house decided to outsource much of its direct-mail operations to specialized mail vendors. The company began converting its plant in Pleasantville, New York, from a direct-mail-order factory to an office complex. Part of the office complex construction involved building an auditorium that was to be identical to another auditorium in historic Williamsburg, Virginia. Terrence McGrane had just begun his third day on he job as chief internal auditor. In an effort to get to know his new company, he had scheduled a series of interviews with all the vice presidents. His first interview was with the vice president of administrative services, Harold J. Scott, who was in charge of many construction projects and maintenance services. Because of the massive renovation project, it was not unusual for hundreds of invoices to be forwarded to Scott. Coincidence one: McGrane stopped by the accounts payable department and retrieved a series of ecently submitted invoices for various trade expenses related to the auditorium construction project. "One of the things I wanted to accomplish was to understand how the accounting codes worked-what was capitalized; what was expensed; how it was recorded, etc." So he grabbed a stack of processed invoices with accounting codes and went up to the construction site to meet with the vice president for an hour-long interview. As the two walked around the grounds, McGrane asked the vice president if he could explain the accounting codes to him: "He stared at the [top] invoice for approximately 30 seconds and said: That is not my signature on the invoice!' As he looked through the stack, he found what appeared to be about three or four other forgeries. He was completely baffled." The initial investigation revealed that all of the forgeries were in the painting division, budgeted it approximately $500,000 a year. The company employed only one person to oversee the painting operations in its facilities department: Albert Miano. Miano, a 35-year-old from New Fairfield, Connecticut, earned about $30,000 a year. It was his ob to coordinate time-and-materials contracts with the scores of painters, carpenters, electricians, and plumbers who toiled daily on the renovation, repair, and construction of the