Fraud Examination 5th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht, Mark Zimbelman

تمرين 67

A bank manager's responsibility was making loans. Auditors discovered that several loans he made over a five-year period had not been repaid. A fraud investigation revealed that the manager had been receiving kickbacks from risky clients in exchange for extending them loans. His loans had cost the bank millions of dollars in uncollectible loans. You have been asked to determine the amount of kickbacks your loan officer has taken.
1. What type of records would you search to find information about the manager's assets
2. Which records would be the most helpful in this case Why