Characters
What is the last name of the owners of the jewelry store in this case?
Levi
What is the name of the internal control Howard Street Jewelers could have used for not allowing Betty to handle receipts and records for the store?
Separation of Duties
What is the name of the jewelry store in this case?
Howard Street Jewelers, Inc.
What is the part of the fraud triangle most evident in this case?
Opportunity
What are the names of the three presenters?
Two Mikes and Beah!
What is the name of the son who worked at Howard Street Jewelers, Inc.
Alvin
How did the store realize Betty was the culprit?
Reviewing daily sales and cash receipts
How much was the estimated embezzlement?
$350,000
Who was first suspicious of possible Betty?
Lore Levi
What is the name of the case brought up in Michael O'Grady's slide that connects to this case?
Wegard v. Howard Street Jewelers, Inc.
The name of the husband and co-owner of Howard Street Jewelers is named after this famous Roman Emperor
Julius Caesar
What asset did Betty have no restrictions from manipulating?
Cash
Which war was referenced in the case study?
WWII
Besides problems with business, why was Lore suspicious of Betty?
Clothes and vacations
What is the type of negligence that turned the case against the CPA in his favor?
Contributory negligence