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<p><font face="Verdana, Arial, Helvetica, sans-serif" color="#FFFFFF" size="-1"><b>Case
Study #2</b></font></p>
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<p><font face="Verdana, Arial, Helvetica, sans-serif" color="#000000" size="3"><b><font color="#FF0000"><br>
<font color="#990000" size="2">Fictitious Vendor -
$177,135</font></font></b></font></p>
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<div align="left"><font face="Verdana, Arial, Helvetica, sans-serif" size="2" color="#669999"><b><font size="-1">Background</font></b></font>
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<div align="left">
<div align="center">
<div align="left"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1" color="#000000">Our
data mining software found unusual payments to a
vendor. <br>
We determined that the services were never rendered
but we could <br>
not locate the company because it "has been dissolved".
Using <br>
special forensic accounting techniques, we discovered
that the <br>
signing authority on the bank account where the
checks were deposited <br>
was the same person who had been hired as a contract
employee.</font> </div>
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<div align="left">
<div align="center">
<div align="left">
<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1" color="#669999"><b><br>
How to Prevent Similar Mistakes in Your Company</b>
</font></p>
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<div align="left">
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<div align="center">
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<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1" color="#000000">Require
independent approvals for new vendor setup.
</font></p>
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</div>
</div>
</div>
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</div>
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<p><font face="Verdana, Arial, Helvetica, sans-serif" size="-1" color="#000000">Never
allow the same person to have the responsibility
to <br>
contract for services and also the authority
to approve payments <br>
for those services. </font></p>
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<div align="left"><font face="Verdana, Arial, Helvetica, sans-serif" size="-1" color="#000000">Establish
a procedure for second approval when the amount
<br>
exceeds a threshold amount.</font> </div>
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<p><font size="-1" color="#FFFFFF" face="Verdana, Arial, Helvetica, sans-serif"><b><a href="casestudies.html"><font color="#3333CC">Back
to Case Studies</font></a></b></font> <br>
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<p><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><a href="default.htm">Home</a>
<a href="Overview.html">Overview</a> <a href="Services.html"></a><a href="Services.html">Our
Services</a> <a href="CaseStudies.html">Case Studies</a> <a href="Guarantee.html">Guarantee</a>
<a href="FreeReport.asp">Resource Center</a> <a href="ContactUs.html">Contact Us</a></font></p>
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