TOPIC: A purchase order for 10 pairs of sneakers, costing about $570 with shipping, is received by Patty Precision, the sales manager of Sneakers Are Us Inc. The order is from Overseas Inc., a company it has not previously done business with. Precision informed the client salesman, Charlie Cash, that certified payments must be received by Western Union before shipping. Cash said Steve Doubledip, the salesman from Sneakers Are Us Inc., had explained the company's policy for establishing new accounts, specifically with international entities like Overseas Inc., that orders are to be in cash until a credit approval has been processed by the Sneakers Are Us Inc. credit department.

When the money order arrived, it was accompanied by three counterfeit watches that were amazing brand-name replicas. Attached was a note that read, "We can increase your profitability by selling our watches." The money order was received by Tommy Trustworthy in accounting but had been addressed to Doubledip, who apparently already opened the incoming mail and forwarded the money order internally. Trustworthy posted the money order, deposited the funds in the company cash account, and informed Precision that the money order funds had been received. Dennis Delivery, in the warehouse, was notified by Precision to ship the goods. No mention of the three counterfeit watches was made.

Precision received a phone call from Sam Slinky, the sales manager from Overseas Inc., asking if she liked the watches, thanking her for fulfilling the sneaker order, and saying that he looked forward to doing a larger volume of business with her and her company. Precision calls you, a forensic accountant, and asks you to investigate the call and the watches.

QUESTIONS

1/ Develop an understanding of the organizational and individual ethical tones of the people involved.

2/ Identify the organization business process being examined and the value (cash or cash-convertible) involved

3/ Map out the organization, its people, and those who have access to its value.

4/ What are the people's jobs?

5/ How do the departments operate?

6/ What do you think about the problem the mystery is trying to exemplify?

7/ What is the process in the mystery?

8/ What accounts have the potential to be circumvented?

9/ What are the policies of the organization? Where are the distractions in the process?

10/ Where are the diversions in the process?

11/ Where is the division in the process?

12/ Who are the people of interest? The enablers? The detractors?

13/ Who are the responsible parties overseeing the business process controls?

14/ What are the potential overlapping responsibilities that require a segregation of duties

with access to organizational value?

15/ When was the last time any person of interest took a vacation?

16/What potential conflicts exist?

THANK YOU SO MUCH