You receive an anonymous tip that your controller is embezzling assets from your company.

You begin your investigation by interviewing several employees in the accounting department, who report no unusual behavior or sudden changes in the suspect's standard of living. One interviewee does report that the controller has gone on a number of extravagant vacations.

You perform a net worth analysis, based on a search of public records, and find the following information:

YEAR $1$

YEAR $2$

YEAR $3$

All Bookmarks

Total assets

$$80,000$

$$82,000$

$$85,000$

$$41,000$

$$41,000$

Total liabilities

$$40,000$

$$41,000$

$$44,000$

Net worth

$$40,000$

$$1,000$

$$3,000$

Change in net worth

Living expenses

$$36,000$

$$3$ $$36,000$

Total income

$$37,000$

$$39,000$

Less known income

$$35,000$

$$35,000$

$$36,000$

Unknown income

$$2,000$

$$3,000$

$1.$ Based on the evidence gathered in your search, what conclusions can you make about the controller?

$2.$ Would you feel comfortable using the evidence above in an interview to obtain a confession? Why or why not?

$3.$ What additional investigation could you pursue to obtain more evidence?