Case $6$

Alexia Jones is a worker at a local $24-$hour pharmacy. Alexia works the night shift and is

the only worker. Because management is cost$-$conscious and business is slow at night,

Alexia has been given the responsibility to do the accounting from the previous day.

Alexia has two children, and her husband does not work. Alexia has strong pressure to

provide well for her family.

$1..$ Is the pharmacy at risk for fraud? Why or why not? Yes, Pressure and

opportun ty are present for Alexia to commut fraud

How does the fraud scale help us to determine if the risk for fraud is high or low in

this situation?

Assuming that you were recently hired by the pharmacy as a business consultant,

what information would you provide to the owner of the pharmacy concerning fraud?