David Miller: Portrait of a White Collar Criminal
1. How does Miller fit the profile of the average fraud perpetrator?
Miller fits the profile of the average fraud perpetrator. He had a perfect opportunity and he took advantage of it. He was likable, hard worker and he had the trust of his employers. He worked in Accounting/Finance department where he was able to misuse funds without anyone noticing. Some of the money he stole was used to pay back the stolen funds from his previous employers and the rest to support his lifestyle which was above his means.
How does he differ?
I don’t think if he was different than any other fraud perpetrator. With all the research I did this week it looks like they all admit to their crime. They know it was wrong but they did it anyway with the attention to pay it back and even after he got caught and showed remorse he continued to steal. If you ask any fraud perpetrator if they think they are a good person their answer will be “Yes”. Miller felt that he was a good person and he never intended to hurt anyone.
How did these characteristics make him difficult to detect?
These characteristics made it difficult to detect Miller because he was trusted and liked by all of his employers. He was a family man, worked hard and it was hard to believe that he could be a criminal.
2. Explain the tree elements of the opportunity triangle (commit, conceal, convert) and discuss how miller accomplished each when embezzling funds from Associated Communications. What specific concealment techniques did Miller use?
Opportunity is an element provides the ability to actually commit fraudulent activity.
According to our textbook, opportunity is the condition or situation that allows a person or organization to do three things: Commit fraud, Conceal fraud and Convert fraud. To commit fraud is to steal, take what is not yours in a constructive ways. To conceal fraud is to prevent detection when assets are stolen. In a...