You just been hired as a Fraud Examiner to investigate an employee of Ace Auto Supplies store suspected of skimming a percentage of cash payments made on a daily basis? The employee is a Parts Manager and is believed to be skimming a portion of all parts sales where cash is used as the method of payment. The parts are ordered by the customer and the invoice is generated, which is logged into the system. The parts inventory is adjusted based on sales entered into the system. The Parts Mgr is responsible for turning over all sales (cash, check, credit) to the cashier at the end of the day. The cashier reconciles the total sales for the day to the checks, cash and sales on credit. The cashier submits the paperwork to Ace's accountant who prepares a bank deposit slip and deposits the amount based on daily sales. There is also concern that the accountant is skimming cash before depositing the amount into the bank at the end of each day.

Prepare a memo to the Owner of the Auto Dealership covering the following:

1. Investigative steps needed

2. Evidence required to prove the fraud

3. List of interviewees

4. List some questions you would consider asking