1) Motive- reason to do something based on offender- needed the money to support her family
a. Medical expenses for hyperactive child, who had learning difficulties
b. Husband rumored to have substance abuse problems
c. Second child had juvenile diabetes
2) Opportunity- chance for offender to commit fraud- due to negligence of Maria and segregation of duties, as well as poor internal controls
a. Helen did things outside her job description
b. Helen had access to blank check stock
c. Check stock was not inventoried and locked
d. Had access to cash and checks and all records related
e. Little supervision from Juan
f. Policies and procedures were ignored and not followed
3) Rationalization- manner in which fraudster justifies their actions in committing fraud
a. Helen may have considered herself underpaid
b. Husband’s abuse problem may have caused Helen to justify her actions to benefit her husband rather than herself
c. Financial stressor rom children’s problems may have caused her to believe stealing was right, as the money was to support her children
Control activities- policies and procedures that are applied to ensure that management directives are properly executed
• Segregation of duties were not in place because Helen was responsible for the handling process of cash and checks, posting of payments, and all aspects of bank deposit activity. Furthermore, she was also responsible for collection calls and monthly recommendations of write-offs.
• Physical controls were lacking or not present. Helen had access to blank checks and no sequential numbering system was in use for the deposits. She also had a key granting access to the facility 24/7.
• Information processing access was also available to Helen as ...
... middle of paper ...
...t assists the company should active in helping the client select the right accounting system. Had a more proper system been in place certain actions could be limited. For example, a feature that does not allow write-offs unless approved by upper management. Limiting financial access and journal entries to the job function of the employee, such as Accounts payable, Billing, Payroll, and Accounts Receivables.
Helen had control over both co-payments and 3rd party reimbursements, for which a horizontal analysis could potentially expose inconsistencies over time. A vertical analysis of these accounts would also expose red flags. For example: in co-pays the percentage of cash, credit card, and check payments should be fairly constant through time and the collection percentage of patient co-pays and reimbursements should also remain fairly constant through time.
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