Our firm was engaged by a grocery store to assist in the investigation of a fraud that was allegedly perpetrated by an employee working in their accounting department. The employee, who was responsible for recording customer payments in the accounting system, allegedly carried out an accounts receivable lapping scheme over several years.
Our role was to prepare a report for the police which was used to file criminal charges against the employee, trace customer payments to quantify the amount of cash stolen, and conduct interviews with the owner as well as other employees in the accounting department.
Our report was used in civil court to obtain an order of restitution from the employee. The employee was charged criminally and pled guilty to fraud. The employee was sentenced to a few years’ probation and an order of restitution was issued.