Miller Associated Communications

1. How does miller fit the profile of the average role player perpetrator? How does he differ? How did these characteristics make him difficult to detect? milling machine fit the profile of the average subterfuge perpetrator is that he has attend to look like everyone else in the business world who is well c be and seem to be an ideal employee. Purpose of milling machine is trying to deduct the trust of his employer and colleagues. Thats why moth miller works so touchy on the constant energetic attempt to conceal his subterfuge. Miller differed from separate fraud perpetrators because he was a sensible person.He has realized that malversate he done was not right. When he caught by the employer, he promised allow pay back all the specie that he had stolen from earlier fraud. These characteristics make it difficult to detect Miller because he was trusted by his employer and colleagues. He would dedicate and put to a greater extent effort on his job, and said to do outstandi ng work. This added by Miller being a very likeable person simply proved to make his evildoings very hard to detect. 2. inform the three elements of the opportunity triangle (commit, conceal, convert), and discuss how Miller Associated Communications.What specific covering techniques did his actions? Miller accomplished the three elements of the opportunity triangle in embezzling capital from Associated Communications by stealing money from his employers through forged checks. He would trick colleagues into signing their names to checks requiring two authorizing signatures. He would do this by asking them to sign the checks just in case the participation indispensable to authorize a payment while they were on vacation. Miller conceal the fraud by intercepting the depone reconciliation and destroying the cancelled checks he utilise to siphon money.He then wrote off the amount to an expense banknote in order to balance the companys book balance. Since Miller converted the ch ecks he had written into his personal account to convert the silver into personal gain. 3. What pressures make Miller to embezzle? How did Miller rationalize his actions? coerce is a persons incentive or motivation for committing fraud. In this case, Miller faced a pressure vanity of his lifestyle which motivated Miller to continue to commit fraud. This is because he needs to buy sumptuousness goods and lavish lifestyle.Miller rationalized his actions by saying he was not a bad person and he promised to all victim companies he would gainful back the money that he stole. 4. Miller had a framed jersey in his office that said, He who dies with the most toys wins. What does this tell you about Miller? What lifestyle red flags could have tipped off the company to the supposition of fraud? Millers framed T-shirt showed that he was passing motivated by material things and needs a lot of money to support his motivation.The lifestyle red flags could have tipped off the company were th at Miller was spending his salary most likely could have supported, much(prenominal) as buying a lavish suburban home, expensive suits, diamond, ruby, a new car, and others. 5. Why do companies hesitate to charter white-collar criminals? What are the consequences of not prosecuting? How could law enforcement officials encourage more prosecution? Companies hesitate to prosecute white-collar criminals because they testament be going to worry that fraud perpetrators will continue to exploit a company if they going to be prosecuted the fraud perpetrators.Fraud perpetrators will be going to revenge those companies who prosecute them as they are clearly about the weakness of the internal controls of their existing companies. So that, they can easily to sabotage each companies. Law enforcement Officials could encourage companies to bill and prosecute fraud and hold them responsible if they notice about the fraud committed. This would prevent more fraud acts happen in the future becaus e employees know they will be prosecuted for committing fraud. 6. What could the victimized companies have done to prevent Millers embezzlement?Wheeling Bronze could have better implemented proper authorization and approval controls over access to cash and bank checks and to the means of writing and signing checks. Crest Industries could have been prevented or at least detected by better control over monthly bank statements and their reconciliation. In all but the first fraud, a more thorough background check of Miller may have revealed his knightly fraudulent activities and the company could have avoided the problems that arose after he was hired.