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informed hospital administrators of possible irregularities.
Internal auditors for the hospital commenced an investigation and
uncovered petitioner's embezzlement. Confronted with the
evidence from the investigation, petitioner admitted embezzling
from the OPP $25,000 to $30,000.
Unknown to petitioner, through an internal control
mechanism, the OPP cash register maintained an internal running
or cumulative sales figure that did not reset at the end of each
day. By subtracting from these correct running total sales
figures maintained by the cash register the daily total sales
figures written in the log book and an average figure for daily
returns and void transactions, internal auditors from the
hospital were able to calculate the total amount petitioner
embezzled each year from the OPP.1
The schedule below reflects, for each year in issue, the
total amount petitioner embezzled as calculated by the hospital’s
1 We note that the hospital's internal auditors were able to
calculate only a close estimate of the amount of actual funds
petitioner embezzled. Because petitioner discarded many of the
actual daily total sales reports printed by the cash register,
internal auditors had no way of reconstructing for each day the
precise amounts of refunds or void transactions. The internal
auditors, however, were able to estimate the refunds and void
transactions for each day by averaging for each day the amounts
of refunds and void transactions for the days for which the
actual cash register daily sales reports were available.
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Last modified: May 25, 2011