This case study is presented through the eyes of the Certified Fraud Examiner (CFE) working on behalf of the defense. The author, besides being a CFE, spent many years in the intelligence and federal law enforcement communities, including the Central Intelligence Agency and the IRS Criminal Investigation Division.
Danny and Vicky Lennon huddled together on the front porch of their upscale Beverly Hills residence, trembling in the cold morning fog as the sun peered through the chilling mist. Neighbors began leaving for work and gawked at the Lennons’ obvious misfortune. The couple had been ushered out of their own house while the FBI search team completed the execution of the search warrant.
The End of the Beginning
Danny Lennon had produced and directed Academy Award–nominated movies for decades and was intrigued by the prospect of creating a film festival for one of the emerging nations in Latin America. Vicky, his lifelong confidante and office manager of 30 years, knew that Danny was growing weary of the demands of directing and producing movies; in addition, some of his last endeavors, although artistically sound, had not done well at the box office. Danny was the creative part of the duo, and Vicky had a penchant for detail and sometimes an abrasive-pushy demeanor.
Perhaps this could be a new beginning, or at least a good ending. Danny’s health wasn’t good and he relied on an oxygen bottle that he carried wherever he went; it ...