Data Sleuth

Appendix: Case Study Exercise Solution Recommendations

CASE STUDY 1: EXERCISE 1 – SOLUTION RECOMMENDATIONS

The case plan for “The Case of the Disappearing Business” addressed three of Eric's primary questions concerning Denise and the missing money. For each question, Denise's access to funds and systems should have been considered in determining the investigation priority for the investigator. To complete the planning, the analyses required to address the investigation priorities must be determined followed by the identification of the best available data and evidence to be requested for the relevant period of July 15, Year 2 through February 28, Year 6.

If the sales were as great as Denise reported to Eric, why was there not enough money in the bank account to cover payroll? If the deficit in the bank account was due to theft, how much did Denise steal?

• Denise's Access to Funds and Systems. Denise had access to the point-of-sale software, which gave her the ability to control the recording of the funds in the system.
  • She could choose to record some, but not all, of the sales.
  • She could skim cash payments, or remove cash from deposits before they were recorded, taking only the checks to deposit to the bank.
  • Denise could open a bank account in a tradename similar to that of the retail store name, (i.e. Denise doing business as Retail Store Name), which would allow her to divert check payments.
  • She could set up a separate credit card processing account to process credit cards ...