Case Study from
Fraud Examination, 4th Edition
W. Steve Albrecht; Chad O. Albrecht; Conan C. Albrecht; Mark F. Zimbelman
Your company, ImSecure Inc., is a security investigation
firm. You have been contacted by Darling Company, a
producer of cardstock for greeting card companies like
Hallmike and Birthday Wishes Company. Darling cur-
rently requires orders to be placed several weeks in ad-
vance of the delivery date. Orders come in through
traditional channels (account reps, paper forms, etc.).
Hallmike, Darling’s largest client, now requires Darling
to use e-commerce for order transmission and payment.
Because of this new change, Darling is considering mov-
ing all of its clients to EDI for orders and payments.
Detail the new opportunities e-commerce solutions
like EDI present for internal and external perpetrators
trying to defraud Darling Company
Instructions
Please note, students will not always be told “how many steps, etc.” needed for assignments such as these (which will be the same wording on the CPA exam) and the purpose of this is for students to demonstrate that they can research, find, and analyze material on their own rather than just memorize a list.
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