In order to prepare for this team-based assignment, please read chapter 14, Today’s Challenges in Criminal Justice from Gaines and Miller’s CJ3. The section on What is White Collar Crime will be especially useful.
I. Will Cheatem has worked for a major city hospital as a vice-president for finance (oversees money coming in and going out of the hospital) for about fifteen years now. In his role as vice-president for finance, Mr. Cheatem has authorized access to all of the major money accounts. Over the past two years, Mr. Cheatem has been creating “dummy” money accounts and has been transferring money online from real hospital money accounts to these “dummy” accounts. The total amount of money has been estimated at 1.5 million dollars. Additionally, Mr. Cheatem has been underreporting his own personal taxable income to both federal and state governments for the last five years now.
Mr. Cheatem was contacted recently by the hospital’s internal audit department regarding money disappearing from several major hospital money accounts. Further computer forensic investigation by the internal audit department revealed that “dummy” accounts with money have been created under Mr. Cheatem’s password and access. The internal audit investigation also discovered that stolen credit card numbers have been used to purchase expensive items.
Identify and fully explain the various white collar crimes committed by Mr. Cheatem from the scenario. What is the official name of the technique or method as identified by Benson and Simpson did Mr. Cheatem use to steal money from the hospital.