You have been called in to investigate a suspected case of ghost employees at a

You have been called in to investigate a suspected case of ghost employees at a fastgrowing pet daycare company – Plush Pet Daycare. The company has gone from 2 to 37 locations in the past two years. Revenue and expense figures are well within line of expectations. However, customer complaints (received via the company website) have been increasing. When asked about these complaints, the Operations Manager, Danny Jones, has downplayed the complaints and has stated he believes it’s only due to the recent rapid growth and “all the newbies” working at these locations. On a whim one day, the president, Patricia Samuels, made an unannounced visit to a Plush Pet Daycare location opened 4 months ago. The conditions she found were horrible (e.g., messy, understaffed). When the president asked the location manager about her lack of proper staffing (i.e., the standard 4 full-time employees and 1 part-time employee), she told the president that the company Operations Manager informed her all locations are to be manned by 1 full-time manager, 1 full-time assistant, and 1 parttime assistant. When the president checked the records on this location, the number of employees being paid was the standard staffing of 4 full-time and 1 part-time. In fact, all locations indicated correct staffing. Upon further review of employee information, the records illustrated a strange fact about 43 of the company’s 200 employees. These 43 employees all used PO boxes for their residence address and 27 of these employees shared a PO box with another employee. Your suspect is the Operations Manager, Danny Jones. Here is some additional information about Danny: 47 years old, married, two children (ages 7 and 11) Oversees all hiring and firing decisions for the company. Does not spend a lot of time at the main office. Frequently has to run out to “interview some new recruits” or “help smooth out the chaos” at another location. Hasn’t taken a vacation in the past two years. Has told other employees “I don’t have the time or money to take a vacation yet.” Seems to have few friends. Eats lunch out or in his office with the door locked. Does not seem to socialize with anyone from the office. Potential Interviewees: Patricia Samuels: President Danny Jones: Operations Manager Connie Sanchez: Chief Financial Officer Rob Jones: Business Development Manager (no relation to Danny) Glenda Fontainne: Administrative Assistant Employees of Location #0036 (the one visited by the president) Suzy Montgomery: Location Manager Saba Berg: Full-time assistant Judy Joy: Part-time assistant Location Managers (random sample): Tanika Kingston: #0003 Mike Shoreson: #0009 Kelly Jordan: #0014 Laasya Drake: #0025 Vinny Armstrong: #0027 Customers who have filed complaints (random sample): Janet Hulles Lana Plinkton Ethel Cranstein Mark Viceroy Molly Babaganoush
Provide a detailed explanation of the business process as provided by the case. Contrast the processes in place with those that should have been followed. Explain in detail any deficiencies.
Develop a fraud theory based on the original facts and assumptions of the case.
Identify all internal and/or external documentary evidence that would be needed in this investigation. Fully explain your reasons for the inclusion of this documentary evidence.
Identify the individuals to be interviewed, the order in which they would be interviewed, and reasons why they would be interviewed.