Fraud?

A post about our anniversary is still coming, pending pictures. Until then, enjoy a few test questions from the “Reporting Fraud, Waste, and Abuse” training I had to take today. (I won’t grade this for you, but you can let me know if there are any questions for which you need the answers.)

1. An employee responsible for reconciling a bank account lists a check that does not exist in order to balance the accounting records. The reason the account is not balancing correctly is that he has been taking money from this account for his personal use. Is there anything inappropriate with this employee’s behavior?
Yes, this is an example of embezzlement fraud.
No, the employee is probably just borrowing the money and can return funds to the account without penalty.

2. Sam works in the vehicle maintenance department for a System member. When he isn’t busy, he works on friends’ and coworkers’ cars in the System garage using System tools. Sam is not being paid for this outside work. What is inappropriate about Sam’s actions?
Nothing is inappropriate.
It is inappropriate because Sam fails to charge his friends and coworkers for the work he does.
System equipment can be used only for System business, and this is not System business.

3. Allie is responsible for contracting repair and maintenance work for the A&M System. Although bids are taken, Allie is the only employee involved in the selection process. The same contractor always wins the largest projects. A coworker lives near Allie and has noticed that this contractor has been at Allie’s house for several weeks adding a room onto her house. What should the coworker do?
The coworker should accuse Allie of taking a bribe.
The coworker should confront Allie and demand that the contractor build her a room just like Allie’s.
The coworker should report what she knows to her supervisor, another administrative official or the System Internal Audit Department.
While the above situation doesn’t look good, there has probably been no inappropriate behavior. The coworker should do nothing until she investigates the situation more.

And my favorite…

4. An employee often changes the amount of hours on a time sheet to claim hours she did not work. Is there anything inappropriate with this employee’s behavior?
Yes, this is an example of fraud.
No, the employee is underpaid, and she just wants to earn what she is worth.

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