Fraud Examination Casebook with Documents

CHAPTER 7Documents

7-1 CASE 1: FRAUDULENT FINANCIAL STATEMENTS (LARSEN CONVENIENCE STORE)

Recorded Interview on January 2, 2016

Location: Parking Lot of Larsen Convenience, Canton, Georgia

Participants: Gregory Larsen, owner of Larsen Convenience

SIU Special Agents Collins and Hawkins

Collins	Mr. Larsen, I am Special Agent Tom Collins and this is Special Agent Rodney Hawkins. We are with Southern Appalachian Insurance Company. Here is a copy of my business card.
Larsen	What is this about?
Collins	We are making an inquiry into the fire at your store two days ago. May we ask a few questions and record our conversation?
Larsen	Sure, I've nothing to hide.
Collins	That would be great. We need your assistance in determining the cause of the fire. It will help expedite your claim.
Larsen	Great! I need the money and want to get back into business as soon as possible.
Collins	As I understand it, the fire was called in around midnight on the 31st.
Larsen	That's what I'm told.
Collins	The cause and origin guys ruled out acts of nature and mechanical and electrical causes and sources of the fire. The arson dog alerted on numerous spots inside the store and the Fire Marshal took samples to the GBI State Crime Lab. Do you have any idea of who would have wanted to burn your business?
Larsen	What do you mean, like a customer?
Collins	Customer, relative, neighbor, anyone.
Larsen	A customer came to the store on the 31st. He was drunk and got irate when I wouldn't sell him ...