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

Exercise 62

Alexia Jones is a worker at a local 24-hour pharmacy. Alexia works the night shift and is the only worker. Because management is cost-conscious and business is slow at night, Alexia has been given the responsibility to do the accounting from the previous day. Alexia has two children, and her husband does not work. Alexia has strong pressure to provide well for her family.
1. Is the pharmacy at risk for fraud Why or why not
2. How does the fraud scale help us to determine if risk for fraud is high or low in this situation
3. Assuming that you were recently hired by the pharmacy as a business consultant, what information would you provide to the owner of the pharmacy concerning fraud