Miller Case

Case 5-1

1. Miller does fit the average fraud perpetrator because he is like a regular white collar employee that looks like you or me just doing his job. Most fraud perpetrators are probably a good, hardworking individuals and probably well-liked and respected in their communities which is why it makes it hard to profile them. He is different because he confessed and agreed to pay back what he had stolen even though he was technically stealing form his new employer to pay his old. It was hard to detect Miller as he fit the profile of a regular white collar working Joe and he was trusted and liked by everyone at his job. All these characteristics made it hard to detect him.

2. Miller was able to commit the fraud by writing fraudulent checks and stealing the money as he was in a high position which made it easier for him to slip by internal control. He even convinced another official to sign the checks and lying to them about possible authorization while they might be on vacation. He concealed his acts by intercepting and altering bank statements by showing the checks he cashed for himself as expenses. He converted the funds by cashing the check in his personal bank account which he then used to support his lavish lifestyle.

3. Pressure to continue his lavish lifestyle and pay off his old frauds forced him to keep committing more frauds. Miller rationalized his actions by saying he was not a bad person and that he never wanted to hurt anyone. He also agreed to repay all the stolen money. He wanted to live a lavish lifestyle and knew there was no other legal way for him to do so.

4. The saying says it all, it says the Miller was really into material things and felt he needed it in his life and was not happy with what he currently had. It shows he is selfish and that he will do whatever he can to get his material things. The red flags should have been his lifestyle. With his salary he was buying