ACCT 352 help A Guide to career/Snaptutorial ACCT 352 help A Guide to career/Snaptutorial | Página 2

Case Study 5-1
1.How does Miller fit the profile of the average fraud perpetrator?
How does he differ? How did these characteristics make him difficult
to detect?
2.Explain the three elements of the opportunity triangle (commit,
conceal, convert), and discuss how Miller accomplished each when
embezzling funds from Associated Communications. What specific
concealment techniques did Miller use?
3.What pressures motivated Miller to embezzle? How did Miller
rationalize his actions?
4. Miller had a framed T-shirt in his office that said, “He who dies
with the most toys wins.” What does this tell you about Miller? What
lifestyle red flags could have tipped off the company to the possibility
of fraud?