Plutonium recently went through a software upgrade which required the use of a dummy credit card account. The credit card was used to test the new software in live environments, which left thousands of corrupt accounts in the software that required fixing. Due to this credit card, Plutonium is concerned that it was used for fraudulent means.
Jonathan is the manager of the operations department and was responsible for fixing the corrupt accounts. Due to his responsibilities, Jonathan was given the credit card number, which he kept in his drawer on a post it note. (Not a very secure location).
Chris is a top performer on the operations team. Chris is the most tech savvy on his team, even more so than his Manager Jonathan. Chris’ role in the new software system was to train new employees and updating team members on the new processes. Because of this, Jonathan gave Chris and other members of the team the phony credit card number.
After six months of employment, Chris was reprimanded for using the company computer system to access websites containing pirated software and music. A few months after the piracy incident, Jonathan started noticing some changes in Chris’ behavior. Chris started moving his computer monitor so that no one could see the screen, and starting owning several high prices technological devices such as a palm pilot, MP3 player, and laptop, PlayStation, and a new car stereo system. Chris is also starting to go out to lunch more frequently and has multiple fake user names and passwords that he frequently uses for testing purposes.
As an investigator in this possible fraud case, I will be using the “Fraud Triangle” to identify possible weaknesses for fraud. The Fraud Triangle has three areas – Perceived Pressure, Rationalization, and Perceived Opportunity.
1. Perceived Pressure: Chris could feel more pressure to perform due to his recent write up/reprimand from the company due to his visiting website that contain pirated software and...