This comprehensive investigation on allegations against a plant employee was held in August – November 2009 at Lakes Inc. An anonymous tip that the company received on June 12, 2007 forced it.
The investigation methods were as following:
- Observation
- Interview
- Document Analysis (1)
During the investigation the company’s existing data, records, documentation were analyzed. Moreover, important and realistic information was received during a range of meetings with vendor representative and employees. The observation part was made by examining purchasing reimbursement procedures as they are carried out. We appreciate Lakes Inc. investigation support, timely data and documents providing.
The investigation showed serious violations. The main evidences are false invoices to the amount of $8,795.60 that were used for reimbursement reports. This statement confirms by following facts:
- There are no original documents of the following purchases: a HD television, a notebook computer, a digital camera, a digital camcorder, a GPS system and a home theatre system that were purchased in 2005. The company can provide only copies of the invoices. Each of the file copies matched an original invoice as to the invoice number, date and amount but were different as to what was purchased.
- Lakes Inc. special database in which all nondisposable items with a purchase price of $1,000 or more are recorded, do not contain mentioned purchases.
- A representative of the vendor, Mr. Ted Jones, Manager, stated these purchase as odd ones, as Mr.Bob Smith, the Associate Director of Purchasing in Lakes Inc. asked that the purchase be held for pick up by either him or his administrative assistant, Ms.Mary Bad.
We can make a following conclusion, based on the investigation: Mr.Bob Smith, the Associate Director of Purchasing and Ms. Mary Bad, Administrative Assistant, have a direct bearing to the falsifying documents and other unsanctioned actions that took place in December 2004 – May 2005.
Falsifying documents is a type of white collar crime. It involves altering, changing, or modifying a document for the purpose of deceiving another person. It can also involve the passing along of copies of documents that are known to be false. (2,17)
Please note that the final accusation can be made only by corresponding court. This document is official and can be used during a case hearing. We also recommend to use evidence of the Sterms Company, the official Lakes Inc. vendor since May 2005, in particular, the evidence of Mr. Ted Jones, Manager. We are not responsible for the further adjudicatory process. The mentioned persons’ responsibility must be represented on the legal basis and all personal rights must be protected.
References
System Analysis – Methods of Investigation (2010) HYPERLINK "http://www.divinekonection.info/articles/System-Analysis--Methods-of-In vestigation-a36.html" http://www.divinekonection.info/articles/System-Analysis--Methods-of-Inv estigation-a36.html
Lamanke K. (2011) Falsifying Documents. Legal Match
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