The following details are based on an indictment filed in Oneida County Court (NY) in 2016. The suspect confessed to this crime. The case contains additional items that were developed during the investigation that I will not provide because the purpose of this paper is for you to enter this investigation with no information other than what is provided to you in the facts section below.

Suspect: Kevin Howe

Age 54

359 S. Midler Ave, Syracuse, NY

Charged with embezzlement $743,000

Employer: Whites Farm Supply Company a family owned business based in Lenox, NY. Company employs approximately 90 people in 5 locations.

Position: Controller since 1986. Annual Salary $58,240

Facts: Whites Farm Supply Company was contacted by a local bank after a bank employee believed that numerous checks were written to Howe from the company payroll account appeared to be forged or had stamped signatures.

Requirement: After notification by the bank of a potential problem, Whites Farm Supply contacts you as a private sector forensic accountant to investigate. Explain the steps you would take to investigate.

Do not provide a summary of the facts.

Do not discuss how this type fraud can be prevented.

Requirement: Explain the steps you would take to investigate.