Miller Case 5-1

Topics: Criminal law, Fraud, Theft Pages: 3 (808 words) Published: May 20, 2012
Case 5-1

1. How does Miller fit the profile of the average fraud perpetrator?

Miller does seem to fit the profile of the average fraud criminal. This is because he worked his way up to gain inside information and trust from his bosses. He spent the money to support his lifestyle which was above his means. He also was not violent and he tried to use the money to pay back the stolen funds from his previous employers.

How does he differ?

He was different because he owned up to what he did and took responsibility for his actions. He tried to pay back the stolen funds and he truly believed he would be able to pay it all back. He was also different from the profile because even though he got caught and showed remorse he continued to steal.

How did these characteristics make him difficult to detect?

Miller was hard to detect because he was so well liked and trusted by his employers and fellow coworkers.

2. Discuss how Miller accomplished the three elements of the opportunity triangle (commit, conceal, convert) in embezzling funds from Associated Communications. What specific concealment technique did Miller use?

He was able to commit the fraud by being in a high ranking position that was able to avoid internal security around the company’s check writing policy. He avoided the need for two signatures on checks by having another executive sign some checks before that executive went on vacation “just in case”. Miller concealed the fraud by intercepting the bank reconciliation and removing the information. He even went as far as to destroy the cancelled checks he had written. He then wrote off the money to an expense account to make the books balance. He then obtained the money from his personal account that he had written the checks to.

3. What pressures motivated Miller to embezzle?

Miller felt pressure to repay the money he had previously stolen to support his lavish lifestyle.

How did...
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