To: Case File From: SA Thomas Re: Interview PETERS, CHRIS An interview was held with Chris Peters 9:00am. Mr. Peters is a minority owner of Hume Trucking & Hauling and has been working around the office for just under a year. During this interview, Mr. Peters indicated that he was unsure of what Joan Rogers did for Hume Trucking & Hauling. He seemed somewhat annoyed to find out that Joan was receiving a consulting check. He stated, I have no idea what kind of consulting she does. Mr. Hume told me a long time ago that Joan does work for him, but what that work is, I have no idea. Originally, I thought that Hume was paying her out of his personal funds. I confronted him at his Fourth of July party in 20X9. Joan was conspicuously missing for the first time that I could recall. When I brought up Joan, Hume blew up and indicated that as of December 20X9, Joan would be cut-off and the $2,000 boondoggle was over for her. In the interest of saving the relationship, I backed off about the money being paid to her. Mr. Peters indicated that he enjoyed his time at Hume Trucking and Hauling and generally was glad to be a part owner. The interview concluded at 10:00am. The goal is to focus on the missing deposits: who, what, when, where and how. Memorandum to Case File: Chris Peters Interview Synopsis Kemba Fiorina Interview Synopsis These files are in the MCI folder on Blackboard. QUESTION Continuing to focus on evidence associated with the act, concealment and conversion, use the evidentiary material to continue the investigation. In addition, as the examiner also start to think of terms of who, what (did the person(s) do), when (during what period?), where (physical place, location in books and records) and how (perpetrated, hidden and did the perpetrator benefit). Your primary assignment is to examine the information and activity in the invoice and emails in terms of what (scheme), how was the act be perpetrated and what benefits are there, if any. As with any data, consider patterns, breaks in patterns and anomalies. Your focus is what you can conclude from the evidence, understanding that cases are solved, not with an all-telling piece of evidence, the "smoking gun, but rather by assembling small pieces of evidence into a coherent picture. RESPONSE: Hint: The memos are particularly weighty. Briefly describe why this is. To: Case File From: SA Longworth Re: Kemba Fiorina Interview Synopsis Following the review of the First Choice Bank surveillance recordings, it was observed that Joan Rogers routinely used the same teller. On the dates specified by the forensic accounting team, Kemba Fiorina was observed returning cash to Joan Rogers during the Johnson Real Estate deposit transactions. Upon questioning of Kemba Fiorina, Fiorina explained that she has known Joan Rogers for ten years through community activities. A confession was obtained regarding the return of cash funds to Joan Rogers on the check items presented for deposits to the Johnson Real Estate account. Fiorina stated that she had only agreed to do so much since Rogers was in such desperate state at the time the arrangements were made. Fiorina also insisted that she had no specific knowledge of why Rogers needed the money. Fiorina professed to be sympathetic to Rogers but expressed remorse in having ecome involved in the scheme. Rogers paid Fiorina ten percent of what had been "peeled from the deposits. At the conclusion of the interview, Fiorina, in tears, pulled a worn and torn envelope from her purse and relinquished $3,095, the sum of what she claimed to have received from Joan Rogers. In Fiorina's words: exactly as I received it from Joan Rogers. Fiorina claimed to have no plans to spend the money. Note: Forensic lab work indicated that Joan Rogers and Kemba Fiorina fingerprints were on the cash (as well as others). To: Case File From: SA Thomas Re: Interview PETERS, CHRIS An interview was held with Chris Peters 9:00am. Mr. Peters is a minority owner of Hume Trucking & Hauling and has been working around the office for just under a year. During this interview, Mr. Peters indicated that he was unsure of what Joan Rogers did for Hume Trucking & Hauling. He seemed somewhat annoyed to find out that Joan was receiving a consulting check. He stated, I have no idea what kind of consulting she does. Mr. Hume told me a long time ago that Joan does work for him, but what that work is, I have no idea. Originally, I thought that Hume was paying her out of his personal funds. I confronted him at his Fourth of July party in 20X9. Joan was conspicuously missing for the first time that I could recall. When I brought up Joan, Hume blew up and indicated that as of December 20X9, Joan would be cut-off and the $2,000 boondoggle was over for her. In the interest of saving the relationship, I backed off about the money being paid to her. Mr. Peters indicated that he enjoyed his time at Hume Trucking and Hauling and generally was glad to be a part owner. The interview concluded at 10:00am. The goal is to focus on the missing deposits: who, what, when, where and how. Memorandum to Case File: Chris Peters Interview Synopsis Kemba Fiorina Interview Synopsis These files are in the MCI folder on Blackboard. QUESTION Continuing to focus on evidence associated with the act, concealment and conversion, use the evidentiary material to continue the investigation. In addition, as the examiner also start to think of terms of who, what (did the person(s) do), when (during what period?), where (physical place, location in books and records) and how (perpetrated, hidden and did the perpetrator benefit). Your primary assignment is to examine the information and activity in the invoice and emails in terms of what (scheme), how was the act be perpetrated and what benefits are there, if any. As with any data, consider patterns, breaks in patterns and anomalies. Your focus is what you can conclude from the evidence, understanding that cases are solved, not with an all-telling piece of evidence, the "smoking gun, but rather by assembling small pieces of evidence into a coherent picture. RESPONSE: Hint: The memos are particularly weighty. Briefly describe why this is. To: Case File From: SA Longworth Re: Kemba Fiorina Interview Synopsis Following the review of the First Choice Bank surveillance recordings, it was observed that Joan Rogers routinely used the same teller. On the dates specified by the forensic accounting team, Kemba Fiorina was observed returning cash to Joan Rogers during the Johnson Real Estate deposit transactions. Upon questioning of Kemba Fiorina, Fiorina explained that she has known Joan Rogers for ten years through community activities. A confession was obtained regarding the return of cash funds to Joan Rogers on the check items presented for deposits to the Johnson Real Estate account. Fiorina stated that she had only agreed to do so much since Rogers was in such desperate state at the time the arrangements were made. Fiorina also insisted that she had no specific knowledge of why Rogers needed the money. Fiorina professed to be sympathetic to Rogers but expressed remorse in having ecome involved in the scheme. Rogers paid Fiorina ten percent of what had been "peeled from the deposits. At the conclusion of the interview, Fiorina, in tears, pulled a worn and torn envelope from her purse and relinquished $3,095, the sum of what she claimed to have received from Joan Rogers. In Fiorina's words: exactly as I received it from Joan Rogers. Fiorina claimed to have no plans to spend the money. Note: Forensic lab work indicated that Joan Rogers and Kemba Fiorina fingerprints were on the cash (as well as others)