Fraud Case Study

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Embezzlement has become more common in the last few years. No one knows for sure whether the problem has increased due to the bad economy, less ethical behavior among employees or other attitudes toward the government or businesses in general. Charleston, South Carolina is no exception to the rising number of fraud cases. Every year more cases are being discovered and exposed to the public. One such case is the embezzlement of cash from a county owned garage. The embezzlement case of Martina Moultrie Richardson will be discussed as well as types of evidence desired in this case, methods/procedures for gathering the evidence and procedures for cataloging and maintaining the evidence. The facts of the case Martina Moultrie Richardson was charged of embezzling over $2,000 from the county while working at a downtown parking garage. She was an attendant at the Queen Street and Cumberland Street garages prior to being incarcerated. According to the incident report, she would accept the customer’s cash, void the ticket as handicapped and pocket the cash. The arrest warrant stated that Martina is 42 years old and lives in North Charleston. The report also stated the following information, the embezzlement occurred from April 1 to August 10, 2011 (Post and Courier, 2011). Live 5 News expanded on the article to add the following information about the warrant. 1. She was embezzling while acting in her official capacity as an employee of Charleston County. 2. The Charleston County parking garage system manager told authorities that Richardson had an unusually large amount of manual transactions which were far more than the other cashiers. 3. An incident report states that the manager examined Richardson's printouts back to April and s... ... middle of paper ... ...ation of the videos, the prosecutor or testifier should explain that this money was not included in the cash deposits and each incident represents theft of cash proceeds. Testimony should conclude: that based on ticket voids and when compared with the security tapes that approximately $2014 was stolen. Works Cited Cornell University Law School, Legal Information Institute. . (2012). Entire Web Site. Retrieved from http://www.law.cornell.edu. Hopwood, W. , Leiner, J. & Young, G. (2010). Forensic Accounting. New York: McGraw-Hill. Post and Courier. (2011, August 13). Garage worker accused of stealing $2,014. Retrieved from http://www.postandcourier.com/news/2011/aug/13/garage-worker-accused-stealing-2014/ WCIV. (2011). Live Five News, Charleston Co. parking attendant accused of stealing $2,000. Retrieved from http://www.live5news.com/story/15259579/attendant.

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