Tennesse comptrollers office has resulted in the indictment of Jenna Coleman, a former customer service representative for Pulaski Electric System PES Colemans job responsibilities included collecting payments from customers for their electric, phone, internet, and cable services. After investigator determined that Coleman misappropriated $ from March until her employment ended in February She collected cash payments from customers, entered the payments into the accounting from customers, entered the payments into the accounting system, and then reversed those same payments, which allowed her to take the cash for her personal use.

Coleman used a lapping scheme to replace the money in customers\' accounts with collections she received on subsequent days. While she was employed there, she made unauthorized adjustments to customer accounts to conceal her removal of customers payments. Jenna Coleman scheme was discovered by a customer service representative in February During that time there were only ten customer accounts that had been repaid, totaling $ and reported the misappropriated to the Comptroller\'s Office. In July the Pulaski County Grand jury for Coleman guilty and fined her on one count of false entries in government one count of theft over and fined one count of computer crimes.

Summarize the facts of the case.

Explain why the case is an example of larceny, skimming, or lapping.

Explain when and where the fraud was committed.

Determine who committed the fraud.

Explain what was taken and its value.

Determine how it was stolen.

Assess why the perpetrator committed the crime.

Recommend five techniques that could have been implemented to detect the fraud.

Recommend five prevention methods that could have helped deter the fraud.