Think like a fraudster and explain in detail how you would commit fraud for personal monetary gain if you were in Zia's position, given the presented scenario. Be detailed and specific as to how you would accomplish this goal; however, be concise. This is not meant to be as long as a case response. Try not to exceed 8-12 sentences.

Zia, Office Assistant

Assists Claire with office operations and scheduling.

Takes incoming calls from customers and writes up orders for service jobs.

Opens all incoming mail.

Handles Accounts Receivable, including pricing service jobs using the companys pricing list, preparing and mailing customer invoices, generating and mailing statements to customers, receiving and posting customers payments, calling customers who have not paid their invoices, and recommending accounts for write-off or for legal action.

Updates payroll database for changes in pay rates or employee address and withholding.

Collects time information from electricians, records time spent into job-tracking database, and uses time information to prepare weekly payroll checks (for all employees) and reports.

Gives checks to Claire or Owen for approval and signature. If neither of them is in the office, uses Owens signature stamp (kept in Claires unlocked desk drawer) to sign checks.

Electricians

Complete electrical work in the fieldprepare list of materials used on each job and track individual work time by job.

If customers are paying for service calls at time of job, price jobs using the companys pricing list and collect payment (usually currency or check) to bring back to Claire or Zia (if neither is in the office, leave job information and payment on Claires desk).

Owen (Owner and President)

Oversees business, but primary focus is on electrical work in the field.

Relies on Claire to keep operations running smoothly.

Signs weekly payroll checks when in the office.

Spends approximately two-thirds of time in field or out of office for professional meetings.

Claire (Vice President and Office Manager)

Responsible for overseeing office operations and scheduling/coordinating electricians.

Takes incoming calls from customers and writes up orders for service jobs.

Handles Accounts Payable, including reviewing vendor invoices, preparing checks, mailing payments, and speaking with vendors regarding any issues.

Assists Zia with pricing service jobs, as necessary.

Writes off uncollectible accounts based on Zias recommendations.

Has check-signing authority.

Prepares bank deposit a couple times a week.

Takes deposit to bank on way home.

Completes monthly bank reconciliation.