Spikes Transport is in the business of moving whatever needs to be moved-wherever it needs to be moved. Spike has a fleet of trucks and drives who are all insured and licensed.

Spike has noticed that during the last year three of his employees all take off at the same time-the three employees were never very friendly prior to this year. All three work in different areas of the business.

While contracts are up Spike has noticed an increase in the costs of insurance and payroll costs and a decrease in accounts receivable payments. Accidents have increased slightly since last year and health insurance claims have also increased. Revenues are down.

Your Suspects are:

Sam:

28 years of age/single/makes $72,000/year

Worked for the company for 5 years

Sales Representative works with various vendors and contracts

Drives a five year old Corvette

Likes to travel and go out

Recently purchased a new home

Dresses in style

Cindy:

33 years of age/single/makes $62,000

Worked for the company for 10 years

CPA in charge of approving and processing vendor contracts/payments

Accounts Receivable/Payable Supervisor

Likes to travel and go out

Drives a four year old BMW

Lived in her home for 6 years

Dresses conservatively

Anita:

30 years of age/single/makes $58,000

Worked for the company for 7 years

CPA in charge of payroll/insurance department

Drives a five year old Corvette

Likes to travel and go out

Lived in her home for 6 years

Dresses in style

Where would you start to investigate the fraud, what would you look for and who would you look at and why??