ENDNOTES 153 DISCUSSION ISSUES 5.1 (Learning objectives 5-5 and 5-10) In the case study of Melissa Robinson, Melissa was able to steal over $60,000 from her employer. Why was she able to commit her fraud without detection? 52 (Learning objectives 5-5,5-8, and 5-10) Assume you are a new hire in the accounting department of an organization. One of your responsibilities is the reconciliation of the operat- ing account. After the end of the month you are given a copy of the bank statement and the canceled checks, and are instructed to perform your reconciliation. You notice that there are some faint markings on a portion of the bank statement that could be alterations, what steps would you take in performing the 5.5 Learning objectives 5-4 and 5-5) Checks can be forged by several methods: free-hand forgeries, photocopies of legit. imate signatures, and obtaining access to an automatic check- signing mechanism. What are some controls an organization could Institute to minimize the chance that a forgery will occur? 5.6 (Learning objectives 5-6, 5-7, and 5-8) Forged endorse- ment schemes and altered payee schemes both involve the thelt of outgoing checks that are intended for third parties for some legitimate purpose (e.g., a check payable to a vendor for ser vices rendered). In this respect, these schemes differ from other forms of check tampering, in which the check is usually drafted by the perpetrator for a fraudulent purpose. Discuss how this distinction affects the way in which forged endorsement and reconciliation