Situation #1: Burger Palace Case
Appropriate Investigative Methods
The best way to find out who committed the theft is to use surveillance, invigilation, and physical evidence as proof. The owner will be able to confirm specific instances of waste reported by the management thanks to surveillance. Error-prone processes may be closely monitored using invigilation and staff interviews (an investigative inquiry approach). Physical proof may be necessary to validate each incidence of waste in the event of a wrong order or a burned pizza. From an unidentified location, real-time evidence might be obtained via observation. The first results of an inquiry might be corroborated by an investigator disguised as a consumer. Auditing the employment process of a franchise may help determine whether it contributes to waste in the shops, as can employee suitability checks. The audit would help resolve the most pressing issues related to the activities.
Detailed Plan for Carrying Out the Investigation
The cost and convenience of the inquiry must be taken into account while establishing a strategy. There is a good chance it would be difficult for the owner to swing by the store during busy times to examine the functioning. Installing surveillance cameras may be a good idea to make it easier to keep an eye on things and have the film on hand in the event of a break-in. Physical evidence, such as records of waste and the preservation of abused products, should be retained for evaluation. Without management’s knowledge, covert employees or customers might be used to keep an eye on things at the company’s facilities. Another alternative is to employ an investigator to monitor the business and determine whether the profit margins increase.
Support for the Useful Technique
Based on the evidence, skimming seems to be taking place in this instance. Selling items for cash to an untraceable buyer is what most people think of when they think of skimming. Examining the company’s books and records won’t reveal the deception in these cases. In this instance, concealment measures such as document inspection, electronic searches, or audits would be ineffective. In addition, considering the possible scope of the theft, conversion procedures will be inadequate. The fraudster’s assets or net worth is unlikely to have a substantial impact (Hossain, Alam, & Mazumder, 2020). For the suspected employees, a polygraph exam would be a valuable tool in determining the integrity of the evidence. To assess the degree of professionalism of the employees at the businesses, an employee suitability audit should be used. This may provide insight into the cause of the observed losses.
Situation #2: The Zippy Mart Case
Appropriate Investigative Methods
Concealed investigation procedures, including document scrutiny, audits, and physical asset counts, are most suited here. Investigative techniques like monitoring and invigilation would also be included in my plan. An audit of the station’s equipment will be necessary to ascertain whether the disparity is a physical problem. Monitoring the station for gasoline theft will be documented by document inspection of receipts and observation. Last but not least, invigilation might assist in identifying employee theft and dispel any lingering questions about the investigations. An undercover lifestyle audit may be necessary to determine whether or not workers’ assets are in line with their salaries.
Detailed Plan for Carrying Out the Investigation
Investigating should begin with checking the gas storage tank and measuring equipment to ensure there are no leaks and that the calibration is correct. We may proceed to examine the pump itself with confidence if both systems are in good working order. Most of the time, gas pumps automatically track the amount of gas that is being dispensed. The pumps should be thoroughly inspected to ensure that gas is not removed without being correctly documented. Likely, someone is unlawfully withdrawing fuel from the pump, and monitoring should be instituted if the pump has flaws. If there are no flaws in the pump, we may go on to the documentation investigation, which entails checking receipts for signs of fraud. There is a possibility that the cashier is swindling customers by incorrectly registering sales. The investigator should commence invigilation if document modification is not apparent, so skimming is impossible (Sandhu, 2020). Skimming might be suspected and the suspects interviewed and interrogated if the numbers begin to align with the following invigilation.
Support for the Useful Technique
Because of the fuel’s relative inaccessibility and the presence of a distribution pump, inventories may be closely checked in this situation. Investigative techniques that focus on concealment are more successful in these cases than those that focus on theft and conversion (Sadaf et al., 2018). Conversion investigation tactics may also be helpful if the fraud is considerable. It is also possible to conduct a polygraph test on key personnel who have contact with the items of concern found throughout the investigative process.
References
Hossain, D. M., Alam, M. S., & Mazumder, M. (2020). Forensic accounting and fraud investigation: a conceptual summary. The cost and management, 48(6), 4-11.
Sadaf, R., Olah, J., Popp, J., & Mate, D. (2018). An investigation of the influence of the worldwide governance and competitiveness on accounting fraud cases: A cross-country perspective. Sustainability, 10(3), 588.
Sandhu, N. (2020). Behavioral Red Flags of Fraud: An Ex Post Assessment of Types and Frequencies. Global Business Review, 21(2), 507-525.
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