Embezzlement in the Workplace

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  • From the first e-Activity, describe the ways in which the fraud occurred, and identify which accounts were impacted in the case you researched. Describe the accounting method used to commit the fraud, where in the accounting process the fraud occurred, and the impact to users of financial statements. Provide specific examples in your response.
  • *Employee theft is a major problem in the U.S. retail industry. Information obtained from SecurityInfoWatch reported that 23 major retailers alone apprehended over 1.1 million shoplifters and dishonest employees, and recovered more than $189 million from these thieves in 2012. From the second e-Activity, identify at least four (4) internal controls effective in mitigating employee theft and / or fraud. Provide at least two (2) examples of internal controls that could be implemented to reduce theft in the U.S. retail industry.

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