1. What are the three elements of the alleged employee dishonesty loss? How much is the total verifiable loss from these elements? [The three elements of the fraud are the three categories of fraud that you found (e.g., skimming). Please also provide the items that make up that fraud (e.g., check #, check date, check amount).]
2. What are the alleged frauds (e.g., disbursement, embezzlement, larceny, payroll, skimming, other)? Discuss.
3. How were the alleged frauds concealed?
4. What circumstances allowed the alleged frauds happen (e.g., internal control failures, lack of background checks, missing policies and procedures) - be specific?
5. What would you recommend (e.g., controls, monitoring, etc.) to deter future frauds from happening - be specific?