Samantha Lewis, CFE, Is Conducting an Investigation into Possible Skimming

question 9

Multiple Choice

Samantha Lewis, CFE, is conducting an investigation into possible skimming of the accounts receivable at Southwest Paint and Supply Co. If Lewis plans to interview all of the following parties, whom should she interview first?

• A) Marie Riley, the primary suspect
• B) Jose Rodriguez, an accounts receivable clerk who filled in for Riley while she was on vacation
• C) Sean Miles, a regular customer of the company, whose complaint about his account balance prompted the investigation
• D) Thomas Banks, Riley's supervisor, who is suspected of helping Riley cover up the fraud in exchange for a portion of the proceeds