Fraud Investigation Divison: A Case Study

The OIG contends that the individual intentionally violated SNAP program regulations, on forty-eight (48) occasions during the period of June 10, 2013 through January 10, 2014 by debiting her SNAP card in exchange for cash or non-food items through a vendor known as Newkirk Grocery. The total amount of the SNAP transactions was $2,448.08. The individual conducted transactions at Newkirk Grocery that were determined to be suspicious and is charged with forty-eight (48) intentional program violations.

On Wednesday July 15, 2015, Heidi Peterson contacted the Florida Department of Law Enforcement in regards to complaint against the Florida Department of Children and Families (DCF). Heidi Peterson alleged that the DCF had removed her child from her custody utilizing false information. Heidi Peterson was previously advised by SA Jose Ramirez to contact the Office of Inspector General (OIG) for the DCF; however, Heidi Peterson alleged this office was not properly investigating her case.

On August 23, 2013, the Department of Human Services (DHS), Office of Program Review, Monitoring and Investigation (OPRMI), Fraud Investigation Division (FID) received a report of overpayment from the Economic Security Administration (ESA) for Suspected Intentional Program Violation (SIPV) for former District of Columbia (DC), Supplemental Nutritional Assistance Program (SNAP) and Temporary Assistance for Needy Families (TANF) recipient, Elva Hernandez (Ms. Hernandez). The report alleged that Ms. Hernandez failed to report earned income from 7-Eleven from August 2012 through July 2013 while on simplified reporting. (See Exhibit 1). Therefore, the ESA Overpayment unit processed an overpayment claim for SNAP totaling 6,249.00 from

On October 9, 2014, the Department of Human Services, Office of Program Review, Monitoring and Investigation (OPRMI), Fraud Investigations Division received a Report of Overpayment that former customer, Ronald Jackson (Mr. Jackson) was receiving benefits in DC and Maryland.

The amount listed is the enrollment agreement was 10,020.00 which gives a difference of :

On September 27, 2013, the Department of Human Services, Office of Program Review, Monitoring and Investigation (OPRMI), Fraud Investigations Division received a report of overpayment from the Economic Security Administration (ESA) alleging that Raymond Hall (Mr. Hall) received duplicate Supplemental Nutritional Program (SNAP) and Medicaid benefits from Washington, DC and Maryland.

Cases of fraud have been increasing over the years, and different agencies and authorities that have the task of subduing fraud have to get involved and put a stop to it. In the instance of which fraud has been uncovered, it is crucial to be aware of the red flags that were present in relation to fraud and associate them to the factors related to the fraud risk assessment. As Troy Gillard states in the Rd news magazine, a man that broke free after being acknowledged as suspicious when he wanted to take a loan out at the Cash Canada using a stolen ID amongst other official documents that had been stolen. It seemed that the ID and the other documents

|Another fraud risk factor is that Rogers allows returns after |1-Although this is good for customer service, it provides the |

The Case Summaries for Phar-Mor Inc. Fraud, Waste Management Scandal, & Enron Scandal and Answers

At an early age, Barry Minkow was introduced to the carpet cleaning industry by his mother who worked part time as a telephone solicitor for a small carpet cleaning company. This insight of the industry allowed Minkow to understand that the carpet cleaning industry was one which had very few barriers to entry, no licensing requirements, and required only a small amount of capital to enter. Also, because of these few barriers to entry, the industry has historically attracted a larger number of faulty startups in comparison to other industries. At 16 years old, Minkow started his carpet cleaning company under the name of ZZZZ Best Company. Right away he had a difficult time with customer

As requested I have completed an analysis of the accounting fraud case at Computer Associates (CA) in preparation of your speech at the American Accounting Associations annual meeting. I have structured my analysis to correspond to six key questions that arose from the case and Stephen Richards actions while Head of Global Sales at Computer Associates.

Quality Associates, Inc., a consulting firm, advises its clients about sampling and statistical procedures that can be used to control their manufacturing processes. IN one particular application, a client game quality associates a sample of 800 observations taken during a time in which that client's process was operating satisfactorily. The sample standard deviation for there data was .21 ; hence, with so much data, the population standard deviation was assumed to be .21. Quality associates then suggested that random samples of size 30 be taken periodically to monitor the process on an ongoing basis. BY analyzing the new samples, the client could quickly learn whether the process was operating satisfactorily. when the process was not

Combating fraud in the private sector is a difficult task. Trying to combat fraud in the public sector is daunting. In 1999 15.7% of the American workforce were employed by a government entity (federal, state, and local).[1] Mirroring society, government will have its share of perpetrators. The difference from the private sector is in the scope of the fraud committed, the loss of the public trust, the blaring headlines from news media, and difficulty in making necessary changes to combat the problems.

Fraud is defined as a deliberate misrepresentation that causes a person or business to suffer damages, often in the form of monetary losses through deception or concealment. And Occupational Fraud as defined by the ACFE is the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets. Traditional fraud triangle theory by Donald Cressey explains that propensity of fraud occurring in an organization lies on three critical elements which are Pressure, Opportunity, and Rationalization.

The perfect fraud storm occurred between the years 2000 and 2002 involving two of the largest energy and telecom corporations in the United States: Enron and WorldCom. It was determined that both organizations fraudulently overstated assets, created assets from expenses or overstated revenues, costing investors billions of dollars and resulting in both organizations declaring bankruptcy (Albrecht, Albrecht, Albrecht & Zimbelman, 2012). Nine factors contributed to fraud triangle creating this perfect fraud storm, and assisting management in concealing the fraud until exposed and rectified.