![]() ![]() (Rufus et al., 2015) Since Crundwell was the comptroller, she was responsible for managing the finances and supervised two clerks. Lastly, when committing a fraud an individual will most likely rationalize and try to justify why they need to take on another identify to conduct an act that they would profit from and it wouldn't cause harm to their own identity, and this is usually done before the act is done. ![]() Opportunity can come from having access to a person'sģ identify through gaining access of personal records and having the means to use information. When it comes to identity theft, pressure can come from an individual needing to obtain another's identity to fulfill a personal goal and not tarnish their own identify. Lastly, rationalization meaning placing justification on the actions that are being taken and done, being able to justify the dead done. Opportunity meaning being in the position to have the possibility of manipulating information. Pressure meaning the influence that people must portray an image and need to want to seek status in a particular group. (Rufus et al., 2015) The elements are pressure, opportunity, and rationalization. Fraud Triangle The Fraud Triangle consists of three elements which must be met for fraud to be executed. ![]() (Sawayda, 2015) The mayor of Dixon was notified and then the FBI who in 2012 were able to make a solid case against Rita Crundwell, who was sentenced to nearly 20 years. This employee was confused by the account balances and decided to reconcile all accounts when she noticed that the fictious account under the city of Dixon had nothing to do with the city. The way her scheme was finally discovered was in 2011 when she took a four- week vacation, and her position was covered by another city employee. (Hall, 2021) This account has over $53 million dollars transferred in and was used to fund her lifestyle. As treasurer and comptroller, she transferred funds from the city to the account she created for her personal use. During her time at the small-town municipality, she embezzled $53.7 million dollars through a secret account that was opened by her in the name of The City of Dixon and Reserve Sewer Capital Development Account, Reserve Fund, at the Fifth Third Bank of Ohio. 2 Case Study: Rita Crundwell from Dixon, Illinois Case Analysis Rita Crundwell was the treasurer and comptroller of Dixon, Illinois from 1983 to 2012. ![]()
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