Assignment 6-2: Fraud Case Report - Plush Pet Daycare
Autor: misscandace • October 4, 2015 • Coursework • 8,739 Words (35 Pages) • 1,399 Views
Fraud Case Report
Plush Pet Daycare
Examination of Potential Payroll and Billing Scheme
Date: November 5, 2014
Table of Contents:
Background…………………………………………………………………………………..3
Executive Summary………………………………………………………………………….4
Scope…………………………………………………………………………………………5
Approach……………………………………………………………………………………..6-7
Findings………………………………………………………………………………………8-9
Exhibit 1 – Payroll Journal “A” (August 2014)……………………………………………..10-12
Exhibit 2 – Payroll Journal “B” (August 2014)……………………………………………..13-14
Exhibit 3 – Direct Deposit/Payment Report “A” (August 2014)……………………………15-17
Exhibit 4 – Direct Deposit/Payment Report “B” (August 2014)…………………….……...18-19
Exhibit 5 – Direct Deposit/Payment Report “C” (August 2014)……………………………20-22
Exhibit 6 – Cancelled Checks………………………………………………………………..23-31
Exhibit 7 – Master Employee Payroll List and Payroll Register…………………………….32
Exhibit 8 – Payroll Address List……………………………………………………………..33
Exhibit 9 – Customer Complaints……………………………………………………………34-35
Exhibit 10 – Email Communications and Text Messages……………………………………36
Exhibit 11 – Memorandum of Interview: Patricia Samuels, President…………………...….37
Exhibit 12 – Memorandum of Interview: Suzy Montgomery, location manager………...….38
Exhibit 13 – Memorandum of Interview: Judy Murphy, Corporate Controller…………...…39
Exhibit 14 – Memorandum of Interview: Danny Jones, Operations Manager…………..…..40
Summary………………………………………………………………………….….………41
Impact to Plush Pet Daycare……………………………………………………….…….…..42
Recommendations……………………………………………………………….….………..43
- Background
On September 15, 2014, the president of Plush Pet Daycare, Patricia Samuels, made an unannounced visit to store location #0036, located on Montgomery Road in Cincinnati, Ohio. The visit was prompted by the recent increased number of customer complaints the company received through its website.
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