“Based upon the knowledge you have gained from this course relating to fraud examination and the fraud triangle, discuss how you, a fraud examiner, would approach and conduct an interview of a fraud suspect(s) in a case you have been assigned. (You may use any of the suspects from the prior threaded discussions). Remember to include techniques, theory and approaches in your answer. Make sure your answer demonstrates your understanding of the fraud triangle and fraud examination.” I have provided the discussion for you.
The town clerk receives the mail for the Town of Charity, every day. Included in the mail are utility payments, both in cash and check form. The amount of money taken in by the Utility Department is lower than it should be. The Utility Department also takes in checks and cash on a daily basis. No customer has complained that they are not credited for payment of their bill. Different people make the ledger entries in the Utility Department Office. Different people make the bank deposits. How did she commit the fraud?