You determine that interviews of the
office staff are necessary and a review of their personnel files reveal the
following:
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Get Help Now!Grimes was a friend of Winde for more
than 30 years. When Winde decided to open the business, Grimes went to work for
him. Grimes earning for the years 20102through 2016 were $45, 000, $45,000,
$48,000, and $50,000; respectively. Grimes lives at 2000 Wildwood Rd. with his
wife and two children. They purchased the home in 1987 when they were married.
The mortgage was paid off 5 years ago. He drives a blue, 2015 Subaru and his
wife drives a white, 2011 Chevy Malibu. One child is a senior at the State
College and the other is a senior in high school. He banks with Hills Bank,
Newtown CT. He has a checking account and a Roth IRA. He also has a brokerage
account with Dell Investments. He provides waivers to allow you the
investigator to review his financial records.
Jones was hired as the
accountant/bookkeeper 3 years ago. He prepares the financial statements.
Balances the company bank accounts and pays the bills as they become due. He
has the authority to write checks on the company account. He works 12 hours a
week (2 hours on Monday-Thursday, and 4 hours on Friday). He is salaried at
$18,720 per year. He maintains an accounting office in the Craig Building
downtown. He does tax contract bookkeeping for 6 other businesses. He banks
with Hills Bank. He owns a Condominium, mortgaged through Hills Bank. Jones
leases a new Chevy Impala for business use every other year from General Motors
leasing and his wife has a 2013 Cadillac Escalade. He has a business and
personal checking account and an IRA for himself and one for his wife. He provides
waivers to allow you the investigator to review his financial records.
Rodney is 24 years old and single. He
has worked at Westerly since the summer of 2014. He rents a home at 17214
Cherry Lane. Rodney handles the payroll for Westerly. He calculates the payroll
from the employee time cards, computes the deductions, and prepares the payroll
tax forms. His work is turned over to Jones for the issuance of paychecks and
the deposit of payroll taxes. All of the employees have their pay direct
deposited to their bank accounts. He banks with Hills Bank and owns a 2013 Ford
Mustang. He provides a waiver to allow the investigator to review his financial
records.
Carol Inge and Shelia Dew are
clerical employees responsible for answering the phones, typing the sales
invoices, collecting, sorting and sending out the mail.
A cursory review of Westerly’s books
and records show the increase in production cost being attributable to the
decrease in earnings. Production costs increased while sales remain the same.
The increase occurred in two installments half in 2013 and half in 2014.
The post If there is theft or embezzlement from the company, which employees have the greatest opportunity to commit the theft? appeared first on essay-paper.
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