Project #81887 - Fraud Investigations

1. Using your notes taken during the interview, create a written narrative of your interview, expanding on your notes as you see fit, to capture the interview from start to finish.

2. Your narrative should be a Word document in the form of a Memo to the Investigative Files of Aldor Corporation and should be properly labeled as Confidential, Attorney-Client Privileged, as the investigation was initiated and conducted under the direct retainer and supervision of counsel.

3. Presume, for documentation purposes, that a short time period has passed since your interview, the individual you interviewed has met with and retained counsel, and counsel is challenging the legitimacy of your interview as well as anything that was said or “presumably” admitted by his client (the interviewee).

4. Be prepared to defend your narrative. Write your narrative knowing that it will be critically reviewed and scrutinized, possibly line by line, challenging your interview.

These are the notes for the interview:

Investigative Interview Notes:
July 12, 2013 @1530 Private office, known as Suite 100 Empty desk, chair behind desk, two chairs in front of desk, no windows, no lock on door, nothing on the walls (currently an unused office) Chairs in front of desk positioned to face each other Aldor Corporation 123 West Street Anytown, TN 82745 (your name) present – primary interviewer (add any name) present – observer / witness 1535 – James Wood brought to Suite 100 by Pam Wilson, Director of Human Resources, Aldor Corporation Introduced myself Introduced (add name) – observer 1536 Wilson left, closes door on exit I sit in chair in front of desk back to door  Wood sits in chair in front of desk facing door (and me) (Add name) sits in chair behind desk I conduct interview: Brief introduction why we are at Aldor Why we asked Wood to meet Advised free to leave, take a break Asked Wood – not represented by counsel Asked Wood – confirmed no union at Aldor Asked Wood how long employed – 12 years Responsibilities – accounts payable bookkeeper How long at present position – 10 years Reports to Anne Holiday, Controller Holiday reports to James Peterson, CFO No employees below Wood

Two other individuals in finance Henry Smith – accounts payable Cathy Rice – payroll, general ledger Holiday covers accounts payable as backup to Wood Asked Wood to describe what accounts payable entails - new vendors added - changes to vendors - credit limits to vendors - purchases - invoice payments generated to vendors - matching paperwork for payments - does not sign checks - generate checks - on-line electronic payments to vendors - a/p management (unpaid invoices) - credit/debit memos - paid bill filing Computerized accounts payable versus manual Checks signed by Peterson, so signature stamps Signed checks returned to Wood for mailing Wood maintains files Rice receives and reconciles Aldor bank statements Asked Wood to describe adding new vendor Wood obtains new vendor information Wood adds new vendor to the system No one reviews vendors in system other than Wood Changes to existing vendors work same way Asked Wood about invoice approval for payment Invoices come in, go to Wood, most by mail Some received via Wood’s email, prints them Matched to purchases, other documents When time to pay, enters into accounts payable Generates a check or selects to pay electronically Checks printed, to CFO for signing No supporting invoices provided, just checks,

Signed checks back to Wood Mailed out Check vouchers stapled to invoices, filed as paid Electronic payments selected on bank web site Batch printed, funds released by Wood Printed batch stapled to invoices Filed with paid invoices No outside audit at Aldor No internal auditors at Aldor Indicated checks generated weekly on Thursdays, mailed Fridays Showed Wood an invoice for Long Computer Systems Invoice 27384 dated 3/21/13 in the amount of $1,560.00. Asked Wood if familiar with this vendor Stated “yes” Asked Wood if familiar with invoice #27384. Looked at invoice – stated “yes” Asked Wood if he knew who owned Long Computer Stated “I don’t” Asked Wood if Long was a vendor in Aldor’s accounts payable system Stated “Long is a vendor, yes” Asked Wood who added Long to Aldor’s system Stated “I don’t remember, perhaps he did” Asked if he didn't, who would have added Long Stated “could have been anyone” Asked who had access to the accounts payable system Stated “primarily me and  Holiday, I don’t know” Asked if it could have been him Stated “it could have been” Asked him to explain what services were provided for invoice  27384 Stated “computer consulting and support” Asked who specifically provided the services to Aldor Stated “Long  Computer Systems”

Asked what individuals of Long did the work Stated “a guy, a can't remember his name off hand” Asked if the guy was an employee of Long Stated “yes” Showed Wood invoice #27384 – address PO Box 380 Sutherland, TN.  Asked Wood if he was familiar with the address Stated “no” Showed Wood a printout from the post office reflecting the owner of PO Box 380, Sutherland, TN as one  Jim Wood Asked Wood if he was the same person as Jim Wood Stated “I am a James Wood” Asked if he was the owner of PO Box 380 Stated “I am” Asked him if he was affiliated in any way with Long Stated “I am” Asked what his affiliation was with Long Stated “I am the owner” Asked who else was an owner of Long Stated “no one” Asked who else worked at Long Stated “no one” Asked if he was the guy who provided services to Aldor through Long Stated “I am” Asked what specific services he provided to Long Stated “computer consulting and support” Asked who approved Long as a vendor for Aldor Stated “I did” Asked who reviewed and approved the invoices submitted by Long to Aldor Stated “I did” Asked if anyone else was involved with the processing of invoices from Long to Aldor States “No, no one else dealt with Long”

Asked if he knew how much had been paid by Aldor to Long Stated “a couple thousand” Showed Wood a stack of twenty-three (23) Long invoices that were paid from 2010 through 2013, totaling $67,850 Asked Wood if he recalled all the invoices from Long? Stated “No” Asked Wood if he processed each of the invoices for payment to Long Stated “I can't re member, maybe some of them” Showed Wood a stack of  (23) Aldor checks, matching up to the 23 invoices, all paid by Aldor to Long Asked if he processed all the checks to Long Stated “I can't remember, maybe some of them” Asked him if anyone else processed any Long invoices Stated “not that I know of” Asked if anyone else processed checks to Long Stated “I don't know, I don't think so” Asked who else reviewed and approved each invoice from Long Stated “no one” Asked why did the CFO signed the checks to Long Stated “I gave him the checks to sign with the batches of checks.  He never asked me for the invoices.  He should have asked me for the invoices.  Then he could have seen what the payments were for.” Asked if Holiday or Peterson ever asked him for the supporting invoices for Long Stated “no” Asked him if services were ever provided to Aldor for computer consulting or support Stated “I help them with their computers all the time.  It’s not my job, I am accounts payable.  But I have to help them as well.” Asked if he established Long as a vendor on Aldor’s system Stated “yes” Asked when he set up Long as a vendor Stated “a few years ago” Asked why he set Long up as a vendor

Stated “I should be paid if I am doing two jobs.  They don’t want to pay for consultants to support the systems, then I should be paid as I am doing that job.” Asked if all the payments paid to Long went to Long’s PO Box Stated  “as far as I can remember” Asked what he did with the checks when they arrived in the PO Box Stated “I cashed them” Asked if tax returns have ever been filed for Long Stated “not that I am aware” Asked if anyone else cashed the checks from Aldor paid to Long Stated “No” Asked if anyone else was involved with the transactions between Aldor and Long Stated “not that I am aware” Asked who would be aware if not him Stated “I don’t know” Asked if there was anything else he wanted to add or say  Stated “no” Asked him if there were any other vendors on Aldor’s system similar to Long Stated “no” Asked him if any other payments to any other vendors similar to Long Stated “no” Asked him if he would write out in own words what happened, describe Long and the relationship with Aldor Stated “I’m not writing anything” Asked if he had anything else to add Stated “no” Asked if someone took money they weren’t entitled to from Aldor, what should happen to them Stated “I didn't say I took any money from Aldor.  But if you’re asking what should happen to someone who did take money from Aldor – they should be given the opportunity to pay it back to Aldor.

Asked why he thought that Stated “Maybe whatever was discovered wasn’t what it looked like, and Aldor wouldn't want to loose a good employee over a misunderstanding.” Asked if that what happened in this case with Long Stated “I am not saying it is and I am not saying it isn't.  What I am saying is folks should not jump to conclusions without knowing all the facts.” Asked what facts were missing in this matter involving Long Stated “I don't know” Asked if the picture painted of Long billing Aldor for services not provided was not that, what was it Stated “I am not answering any more questions” 

July 12, 2013 @1725 Wood stood up, turned to door, opened door, and walked out the door Interview completed No further contact or interaction with Wood Office closed, exited @ 1726  

 

1. Using your notes taken during the interview, create a written narrative of your interview, expanding on your notes as you see fit, to capture the interview from start to finish.

2. Your narrative should be a Word document in the form of a Memo to the Investigative Files of Aldor Corporation and should be properly labeled as Confidential, Attorney-Client Privileged, as the investigation was initiated and conducted under the direct retainer and supervision of counsel.

3. Presume, for documentation purposes, that a short time period has passed since your interview, the individual you interviewed has met with and retained counsel, and counsel is challenging the legitimacy of your interview as well as anything that was said or “presumably” admitted by his client (the interviewee).

4. Be prepared to defend your narrative. Write your narrative knowing that it will be critically reviewed and scrutinized, possibly line by line, challenging your interview.

These are the notes for the interview:

Investigative Interview Notes:
July 12, 2013 @1530 Private office, known as Suite 100 Empty desk, chair behind desk, two chairs in front of desk, no windows, no lock on door, nothing on the walls (currently an unused office) Chairs in front of desk positioned to face each other Aldor Corporation 123 West Street Anytown, TN 82745 (your name) present – primary interviewer (add any name) present – observer / witness 1535 – James Wood brought to Suite 100 by Pam Wilson, Director of Human Resources, Aldor Corporation Introduced myself Introduced (add name) – observer 1536 Wilson left, closes door on exit I sit in chair in front of desk back to door  Wood sits in chair in front of desk facing door (and me) (Add name) sits in chair behind desk I conduct interview: Brief introduction why we are at Aldor Why we asked Wood to meet Advised free to leave, take a break Asked Wood – not represented by counsel Asked Wood – confirmed no union at Aldor Asked Wood how long employed – 12 years Responsibilities – accounts payable bookkeeper How long at present position – 10 years Reports to Anne Holiday, Controller Holiday reports to James Peterson, CFO No employees below Wood

Two other individuals in finance Henry Smith – accounts payable Cathy Rice – payroll, general ledger Holiday covers accounts payable as backup to Wood Asked Wood to describe what accounts payable entails - new vendors added - changes to vendors - credit limits to vendors - purchases - invoice payments generated to vendors - matching paperwork for payments - does not sign checks - generate checks - on-line electronic payments to vendors - a/p management (unpaid invoices) - credit/debit memos - paid bill filing Computerized accounts payable versus manual Checks signed by Peterson, so signature stamps Signed checks returned to Wood for mailing Wood maintains files Rice receives and reconciles Aldor bank statements Asked Wood to describe adding new vendor Wood obtains new vendor information Wood adds new vendor to the system No one reviews vendors in system other than Wood Changes to existing vendors work same way Asked Wood about invoice approval for payment Invoices come in, go to Wood, most by mail Some received via Wood’s email, prints them Matched to purchases, other documents When time to pay, enters into accounts payable Generates a check or selects to pay electronically Checks printed, to CFO for signing No supporting invoices provided, just checks,

Signed checks back to Wood Mailed out Check vouchers stapled to invoices, filed as paid Electronic payments selected on bank web site Batch printed, funds released by Wood Printed batch stapled to invoices Filed with paid invoices No outside audit at Aldor No internal auditors at Aldor Indicated checks generated weekly on Thursdays, mailed Fridays Showed Wood an invoice for Long Computer Systems Invoice 27384 dated 3/21/13 in the amount of $1,560.00. Asked Wood if familiar with this vendor Stated “yes” Asked Wood if familiar with invoice #27384. Looked at invoice – stated “yes” Asked Wood if he knew who owned Long Computer Stated “I don’t” Asked Wood if Long was a vendor in Aldor’s accounts payable system Stated “Long is a vendor, yes” Asked Wood who added Long to Aldor’s system Stated “I don’t remember, perhaps he did” Asked if he didn't, who would have added Long Stated “could have been anyone” Asked who had access to the accounts payable system Stated “primarily me and  Holiday, I don’t know” Asked if it could have been him Stated “it could have been” Asked him to explain what services were provided for invoice  27384 Stated “computer consulting and support” Asked who specifically provided the services to Aldor Stated “Long  Computer Systems”

Asked what individuals of Long did the work Stated “a guy, a can't remember his name off hand” Asked if the guy was an employee of Long Stated “yes” Showed Wood invoice #27384 – address PO Box 380 Sutherland, TN.  Asked Wood if he was familiar with the address Stated “no” Showed Wood a printout from the post office reflecting the owner of PO Box 380, Sutherland, TN as one  Jim Wood Asked Wood if he was the same person as Jim Wood Stated “I am a James Wood” Asked if he was the owner of PO Box 380 Stated “I am” Asked him if he was affiliated in any way with Long Stated “I am” Asked what his affiliation was with Long Stated “I am the owner” Asked who else was an owner of Long Stated “no one” Asked who else worked at Long Stated “no one” Asked if he was the guy who provided services to Aldor through Long Stated “I am” Asked what specific services he provided to Long Stated “computer consulting and support” Asked who approved Long as a vendor for Aldor Stated “I did” Asked who reviewed and approved the invoices submitted by Long to Aldor Stated “I did” Asked if anyone else was involved with the processing of invoices from Long to Aldor States “No, no one else dealt with Long”

Asked if he knew how much had been paid by Aldor to Long Stated “a couple thousand” Showed Wood a stack of twenty-three (23) Long invoices that were paid from 2010 through 2013, totaling $67,850 Asked Wood if he recalled all the invoices from Long? Stated “No” Asked Wood if he processed each of the invoices for payment to Long Stated “I can't re member, maybe some of them” Showed Wood a stack of  (23) Aldor checks, matching up to the 23 invoices, all paid by Aldor to Long Asked if he processed all the checks to Long Stated “I can't remember, maybe some of them” Asked him if anyone else processed any Long invoices Stated “not that I know of” Asked if anyone else processed checks to Long Stated “I don't know, I don't think so” Asked who else reviewed and approved each invoice from Long Stated “no one” Asked why did the CFO signed the checks to Long Stated “I gave him the checks to sign with the batches of checks.  He never asked me for the invoices.  He should have asked me for the invoices.  Then he could have seen what the payments were for.” Asked if Holiday or Peterson ever asked him for the supporting invoices for Long Stated “no” Asked him if services were ever provided to Aldor for computer consulting or support Stated “I help them with their computers all the time.  It’s not my job, I am accounts payable.  But I have to help them as well.” Asked if he established Long as a vendor on Aldor’s system Stated “yes” Asked when he set up Long as a vendor Stated “a few years ago” Asked why he set Long up as a vendor

Stated “I should be paid if I am doing two jobs.  They don’t want to pay for consultants to support the systems, then I should be paid as I am doing that job.” Asked if all the payments paid to Long went to Long’s PO Box Stated  “as far as I can remember” Asked what he did with the checks when they arrived in the PO Box Stated “I cashed them” Asked if tax returns have ever been filed for Long Stated “not that I am aware” Asked if anyone else cashed the checks from Aldor paid to Long Stated “No” Asked if anyone else was involved with the transactions between Aldor and Long Stated “not that I am aware” Asked who would be aware if not him Stated “I don’t know” Asked if there was anything else he wanted to add or say  Stated “no” Asked him if there were any other vendors on Aldor’s system similar to Long Stated “no” Asked him if any other payments to any other vendors similar to Long Stated “no” Asked him if he would write out in own words what happened, describe Long and the relationship with Aldor Stated “I’m not writing anything” Asked if he had anything else to add Stated “no” Asked if someone took money they weren’t entitled to from Aldor, what should happen to them Stated “I didn't say I took any money from Aldor.  But if you’re asking what should happen to someone who did take money from Aldor – they should be given the opportunity to pay it back to Aldor.

Asked why he thought that Stated “Maybe whatever was discovered wasn’t what it looked like, and Aldor wouldn't want to loose a good employee over a misunderstanding.” Asked if that what happened in this case with Long Stated “I am not saying it is and I am not saying it isn't.  What I am saying is folks should not jump to conclusions without knowing all the facts.” Asked what facts were missing in this matter involving Long Stated “I don't know” Asked if the picture painted of Long billing Aldor for services not provided was not that, what was it Stated “I am not answering any more questions” 

July 12, 2013 @1725 Wood stood up, turned to door, opened door, and walked out the door Interview completed No further contact or interaction with Wood Office closed, exited @ 1726  

 v

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