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4 Requirement 1:4 Requirement 2: Wm Fraud Risk Assessment .4 Using the information in the case study, consider the fraud risks and prepare a mini...

answer the questions below: Using the information in the case study, consider the fraud risks and make a mini fraud risk assessment, using the template below. (Copy the rows in the table, as needed)1.png2.png3.png4.png5.png6.png7.png8.png9.png10.png11.png12.png13.png14.png15.png16.png17.png18.png19.png20.png

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.4 Requirement 1: Read all the case documents (case and attachments I to 4) t .4 Requirement 2: Wm Fraud Risk Assessment» .4 Using the information in the case study, consider the fraud risks and prepare a mini fraud risk assessment, using the template below.
(Copy the rows in the table, as needed) J -F1 and Risk Exposule Accounts Potential \[itigating C ontl ols
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:Requirement 3: Observations from the Case Work .4 ' Using the excel data for the case, analyze the data and investigate to identify evidence as to whether frauds may have been perpetrated. Describe any fraud indications you identified, any evidence as to how the fraud was perpetrated and how it was
concealed and quantify the damage, if any. «4 You may use either the data set you prepared from the pdf exhibit 4 or the data set provided. » Use bullet points to summarize your observations. (Add bullets, as needed.) or Extra Credit: Case F laws The Deloitte case study has a flaw in Engagement Instruction I "Determine if procurement fraud has occurred. " For extra credit,
describe the flaw, if you know it. i

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3.png

Forensic Accounting Case Study Series - sponsored by Deloitte PAS LLP and the Deloitte Foundation
Procurement Fraud — YourTech, Inc.
Case No. 2-3 Procurement Fraud Case Company Overview YourTech, Inc. (“YourTech") is a mid-size technology installation company providing home
theater systems, digital displays and sound systems for home and small business use. In
the last fiscal year, YourTech reported approximately $200 million in revenue. They
operate service centers throughout the United States, one of which is located in the
Columbia Heights neighborhood in Washington, DC (Sparks Service Center). YourTech
provides technology installation, maintenance, and repair services. Scenario You are a Partner at Earl and Smith LLP (Earl). You have received a call from Brad
Benson (CEO of YourTech) asking to speak to you about an investigation of alleged procurement fraud occurring at Sparks Service Center. At a meeting with Brad and
Loretta Ramsey (COO), you learn the following: June 1, 2008 Rory Irizarri begins work as a Service Technician at Sparks
Service Center. As a Service Technician, Rory is responsible for
new system installation and service of existing systems. Sept. 10, 2008 YourTech’s existing contract with Howard Electronics (“Howard“)
is renewed. Howard is the sole vendor used to procure parts for all
YourTech’s Service Centers. Howard Electronics maintains a
parts ordering desk at every YourTech Service Center. George
Smith is a Howard employee who supervises two other Howard
employees assigned to the parts desk at Sparks Service Center. January 1, 2009 Every Service Technician at YourTech is notified of the company’s
policy on procurement. This is a routine notification that is sent out
on the first of each year. The notification states that it is company
policy to order parts through Howard Electronics, and that Howard
Electronics must source YourTech's parts from approved
suppliers: Best Buy, Amazon.com, or Radio Shack. All ordered
parts must be shipped directly to the service center address from
which they were ordered.

4.png

March 1, 2009 Rory is promoted to Lead Service Technician. In addition to his former duties, he is YourTech’s procurement manager,
responsible for ordering of parts for all Service Technicians at
Sparks Service Center. Rory places these orders directly with
George Smith. When ordered items are delivered, George hands
them over to Rory who is in turn responsible for distributing them
to the service technicians. Copyright © 2014 Deloitte Development LLC. All rights reserved. Forensic Accounting Case Study Series - sponsored by Deloitte FAS 1L? and the Deloitte Foundation Procurement Fraud — YourTech, Inc.
Case No. 2-3 August 1, 2013 Rory accidently sends an email to Helen Carson, an administrative assistant. It contains a request from Rory to
Howard Electronics, stating that he would like to purchase some
parts sourced from Racecar Engineering (www.racecareng_com)
and would like to have them dropped off at an address that was
not that of YourTech’s, Knowing that shipping to another address
was against company policy, she forwarded the email to Brad. Procurement Process You requested that Loretta walk you through the procurement process. Loretta provides
you with the brief summary below: 1 . The procurement process begins when a technician requests parts in response to
a specific customer need. Some parts (batteries, small electric components,
remotes, etc.) are kept in stock, but major purchases (televisions, monitors, home
theater seating, sound systems, etc.) are special-ordered through Howard. Each technician emails the location’s Lead Service Technician with a list of parts
to be order and the reason for the order (installation, replacement, etc). This
request would include an assigned purchase order number, customer number,
customer name, service address, part number, brand and quantity. The Lead Service Technician approves the order and emails the Howard
Electronics sales representative to order the parts. The email provides the part
number, brand and quantity, Howard Electronics purchases the item from one of several approved suppliers:
Amazoncom, Best Buy, or Radio Shack. The items are shipped directlv to the YourTech location from which they were

5.png

HIIIGLUI LUUIII, UU§L ”My, VI I\GUIU 0| law. 5. The items are shipped directly to the YourTech location from which they were
ordered. Once parts are received by Howard, they are handed over to the Lead
Service Technician who in turn delivers them to the appropriate technician. Engagement
Brad Benson has requested that Earl perform an investigation that will: 1, Determine if procurement fraud has occurred
2. If there is fraud:
a. Explain how the fraud was perpetrated
b. Explain how the fraud was concealed
c. Quantify the damage
3. Develop a mini fraud risk assessment. Given the Company is cost conscious,
Benson has requested that you focus just on the procurement process. It might be
helpful for you to read the Statement on Auditing Standards 99 (Consideration of
Fraud in a Financial Statement Audit). The Appendix has examples of Fraud Risk
Factors relating to misstatements arising from misappropriation of assets. [Linkz httgzi/wwwaicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/A
U-00316.pg . Copyright © 2014 Deloitte Development LLC. All rights reserved. Forensic Accounting Case Study Series - sponsored by Deloitte FAS I.LP and the Deloitte Foundation
Procurement Fraud — Vourl'ech, Inc.
Case No. 2—3 Brad has to explain the results of your investigation to his Board during their next
meeting. He has requested that you provide him with a 1-2 page “Summary of Findings"
report and the Supporting Schedules (tables, charts etc). The Supporting Schedules
should not exceed two pages. Document/Information Request
Loretta has provided the following documents to aid your investigation: Email The email that Rory accidentally sent to Helen Carson
[Appendix 1].
O-Zone page Rory’s O-Zone page. O-Zone is a new social media network [Appendix 21‘

6.png

Forensic Accounting Case Study Series - sponsored by Deloitte FAS lLP and the Deloitte Foundation Procurement Fraud — YourTech, Inc.
Case No. 2-3 Brad has to explain the results of your investigation to his Board during their next
meeting. He has requested that you provide him with a 1-2 page “Summary of Findings"
report and the Supporting Schedules (tables, charts etc). The Supporting Schedules
should not exceed two pages. Document/Information Request Loretta has provided the following documents to aid your investigation: Email O-Zone page TheBay page Purchase Order Data The email that Rory accidentally sent to Helen Carson
[Appendix 1]. Rory’s O-Zone page, O-Zone is a new social media network
[Appendix 2]. Rory's TheBay page showing items Rory is currently selling
[Appendix 3]. Sparks Service Center database of all purchase orders over
the last two years, including the date of purchase, Sparks
Service Center PO Number, Howard’s invoice number, part
number, part description, purchase quantity, purchase unit
price, final purchase cost, equipment brand, and the supplier
name. This data is identical to the information supplied to
YourTech by George Smith [Appendix 4].

7.png

Forensic Accounting case Study Series - sponsored by Deioltte FAS LLP and the Deloitte Foundation
Procurement Fraud - Vouri'eclr. Inc.
Appendix 1 for use No. 2-3 From: Rory in'zarn' Sent: Aug 1, 2013 1:03 PM Eastern Time
To: Helen Carson Subject: Parts Order George,
Please order the following items from racecar engineering. If it is too much, don't worry about it. Brand Part Number Quantity
ACD AC01302 1 Eastwood EA510130 2
Dominator Race
Products DOMDMNK-RD Teamtech Motorsports TEA6000113
Teamtech Motorsports TEA7002
G-Foroe GFRASZSLBK
G-Foroe GFR4527LBK
Allstar Performance AL110209
G-Foroe MPP1170-08
Racing Head Service RH535016
G—Foroe KIRA1801
Simpson SIMPR.MED.11
Impact Racing IMP18099408 1
1
2
2
2
1
1
1
2
1
1 Have them dropped off at the holding location in Takoma Park. ROW

8.png

@9062! Correct with Ron; W Rory Irizarri Q 5?? Photos Gal—IE) % send [message R017 m chael Jordan 15 minutes ago Report A Vlnlaflon “"71' .. 391mbul£sago (D fl|e:///C:/Users/Liu‘fanchun/Desktop/Spring/697FR/Unit%208/us_dfdtn_2_3_yourtech_appendix2_032'l18.pdf , Ray Irinrll: on: of my favorite quoks of a" time!!! don‘t inst complain if u can’t get it getting pumped!!! YourTech Appendix 2: Forensic Accauming Case Study Series — spansored by Delaitte FAS LL? and the Deloitte Foundation rmmmwrmu 4,04%?”er
fdsfm mmapm some people want it to happen, some wish it would happen, others make :1 ‘4 ynu‘re way, make it happen” 14 “met. .3» «2;; making some last-minute adjustments {In the big race tomorrow” {n qz
~ 0 Copyright O 201‘ Deloitte Development [LC A“ right: reserved.

9.png

‘ourtechjast E u;dfdtn;_&_3_¥ourtech_qu @ ,usedfd-tn_2_3_¥ourtech_alpp us_dfdtn_2_3_yourtech_ X + V , D X G —> O m (D flle:///C:/Users/Liu‘fanchun/Desktop/Spring/697FR/Unit%208/us_dfcltn_2_3_yourtech_appendIx3_032'l18.pdf 7&7 195 A la ‘ «a @_ usegfnmezta TheBay Shop from millions of trusted online vendors g Fer“I ri zarri Product Quality [24 3]
99.4% positive feedback Shipping Timeliness [243] E E” “ “m"k'fi” ""1
Shipping Costs [217] About me: all my products ship from washington, dc. 100% quality guaranteed. pm for details or questions. Items for sale [2 3| Input Nina HelmhMcdi... G—Fom PM Sui“ Culiodr... Dominate: NO“ I» Flares Ye... $820.00 2 days left TOCIIOGII Rain Pu: Rotary I... $200.00 1 day left $210.00 5 days left $330.00 5 days left YourTech Appendix 3: Forensic Accauming Case Study Series —spansared by Delaitte FAS LLP and the Deloitte Foundation Copyright 0 201‘ Deloitte Development [LC All rights reserved.

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