blog




  • Essay / Fraud Case Study - 2087

    Embezzlement has become more common in recent years. No one knows for sure whether the problem has gotten worse because of the bad economy, less ethical employee behavior, or other attitudes toward government or business in general. Charleston, South Carolina is no exception to the growing number of fraud cases. Every year, more and more cases are discovered and exposed to the public. One such case is the embezzlement of cash at a county-owned garage. The Martina Moultrie Richardson embezzlement case will be discussed as well as the types of evidence desired in this case, methods/procedures for collecting evidence, and procedures for cataloging and preserving evidence. Facts of the CaseMartina Moultrie Richardson was accused of embezzling more than $2,000. of the county while working in a downtown parking lot. She was an attendant at the garages on Queen and Cumberland Streets before being incarcerated. According to the incident report, she would accept cash from the customer, cancel the ticket as disabled and pocket the money. The arrest warrant said Martina was 42 years old and lived in North Charleston. The report also states the following information: The embezzlement occurred from April 1 to August 10, 2011 (Post and Courier, 2011). Live 5 News expanded the article to add the following information about the mandate.1. She embezzled funds while acting in her official capacity as an employee of Charleston County.2. The manager of Charleston County's parking system told authorities that Richardson performed an unusually high number of manual transactions, far higher than other cashiers.3. An incident report says the manager reviewed Richardson's printouts dating back to April and in the middle of the paper......ation of the videos, the prosecutor or witness must explain that this money was not included in the cash. deposits and each incident represents a theft of cash products. The testimony should conclude: Based on the canceled tickets and against the security tapes, approximately $2,014 was stolen. Works Cited: Cornell University Law School, Legal Information Institute. . (2012). Entire website. Retrieved from http://www.law.cornell.edu. Hopwood, W., Leiner, J. and Young, G. (2010). Forensic accounting. New York: McGraw-Hill. Post and Courier. (August 13, 2011). Garage worker accused of stealing $2,014. Retrieved from http://www.postandcourier.com/news/2011/aug/13/garage-worker-accused-stealing-2014/WCIV. (2011). Live Five News, Charleston Co. parking attendant accused of stealing $2,000. Retrieved from http://www.live5news.com/story/15259579/attendant.