Acct. 572 You Decide

You Decide

According to the You Decide scenario, Jonathan is the manager of the operations department and Chris is a member of the operations team. Jonathan’s team, who Chris is a part of, was given the job of fixing all of the distorted accounts that were created by the launch and integration of the Gateway system. To make sure the system and all the programs were working properly, a fake credit card number was created to smooth out the kinks. This number was given to Jonathan and he kept on a Post-it note in a drawer. Jonathan trusted Chris and other team members with the card number and it was not monitored. Jonathan noticed he was going out to lunch more often and owned all of the latest technological innovations. These could be signs of fraud.

According to our lecture book, there are three key elements that make up the fraud triangle. These three key elements are a perceived pressure, a perceived opportunity, and some way to rationalize the fraud as acceptable (Albrecht, S., Albrecht, C., Albrecht, C., & Zimbelman, 2009). The fraud triangle can help analyze the reason behind Chris using the phony credit card number for personal use. The pressures that caused Chris to commit fraud were more nonfinancial than financial. Nowhere in the scenario does it state that he is going through any financial trouble and is in need of money. One of the pressures could have been that he has been working in the operations department for more than a year and he is still making the same amount of money that he did when he got hired. He is also one of the top performers in the department, the most technically savvy person on the team, and is trying to support a family while also putting himself through school. Most companies usually give yearly reviews and a raise if he or she is meeting or exceeding the company’s expectations. Chris obviously deserves a raise but it doesn’t seem like Jonathan appreciates his hard work and dedication. Since Chris isn’t...