Fraud Examination 5th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht, Mark Zimbelman

Exercise 35

You own a local pizza delivery store. Cesar Rodriquez has been working for you as a manager for two years and has been a close friend of yours. Cesar has the reputation of being a hard worker and has not taken vacation for the entire time he has worked for you. Last week, Cesar left town to attend a family funeral. While he was gone, you received several phone calls that seemed suspicious. During these suspicious calls, a potential customer would call and ask for the manager. When you answered the phone (representing the manager), the customer would ask for the "manager's special." When informed that there was not a "manager's special" offered this weekend, the caller would quickly hang up. This occurred several times. When Cesar returned, you decided to spend an evening observing the order-taking process. It became apparent that Cesar was skimming cash from the business. Cesar would take the order for the "manager's special" without entering the sale into the computer. Cesar would then deliver the pizza and pocket the money.
1. Write a paragraph explaining why Cesar should be terminated from employment.
2. Write a paragraph explaining why it is important that Cesar is prosecuted for his crime.