Case Project 1-2Jonathan Simpson owns a construction company. One day a subcontractor calls him, sayingthat he needs a replacement check for the job he completed at 1437 West Maple Avenue.Jonathan looks up the job on his accounting program and agrees to reissue the check for$12,750. The subcontractor says that the original check was for only $10,750. Jonathan looksaround the office but can’t find the company checkbook or ledger. Only one other person hasaccess to the accounting program. Jonathan calls you to investigate. How would you proceed?Write a one-page report detailing the steps Jonathan needs to take to gather the necessaryevidence and protect his company
Question
Case Project 1-2Jonathan Simpson owns a construction company. One day a subcontractor calls him, sayingthat he needs a replacement check for the job he completed at 1437 West Maple Avenue.Jonathan looks up the job on his accounting program and agrees to reissue the check for10,750. Jonathan looksaround the office but can’t find the company checkbook or ledger. Only one other person hasaccess to the accounting program. Jonathan calls you to investigate. How would you proceed?Write a one-page report detailing the steps Jonathan needs to take to gather the necessaryevidence and protect his company
Solution
To investigate this situation, Jonathan should follow these steps:
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Secure the Accounting System: The first step is to secure the accounting system to prevent any further unauthorized access or potential tampering with the data. This could involve changing passwords or limiting access to the system temporarily.
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Identify Potential Evidence: Jonathan should identify all potential sources of evidence. This includes the accounting program, any physical documents such as the missing checkbook or ledger, and any communication with the subcontractor about the payment.
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Preserve the Evidence: Once potential evidence is identified, it's crucial to preserve it. This could involve making copies of digital files or securing physical documents in a safe place.
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Document Everything: Jonathan should document every step of his investigation, including who has access to the accounting program, when he noticed the checkbook was missing, and the details of his conversation with the subcontractor.
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Involve Law Enforcement: If Jonathan suspects criminal activity, such as embezzlement or fraud, he should report it to the police. They can help him conduct a more thorough investigation and take appropriate legal action.
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Consult a Professional: If Jonathan is unsure how to proceed at any point, he should consult a professional. This could be a lawyer, a forensic accountant, or a cybersecurity expert, depending on the nature of the potential crime.
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Implement Preventive Measures: Once the investigation is complete, Jonathan should implement measures to prevent similar incidents in the future. This could involve improving security for the accounting program, implementing stricter access controls, or providing training for employees about the importance of financial controls.
By following these steps, Jonathan can gather the necessary evidence, protect his company, and ensure that any potential criminal activity is appropriately addressed.
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