HUMINT Collectors Case Study

Explain the appropriate field work needed to review high-risk business transactions for cash and revenue?

During the time of the scandal, which broke in mid-2005, PBS&J had 4,000 employees in 75 offices in 24 states (Barnett, 2007). A number of high-profile projects were under construction with FDOT, OOCEA, and TxDOT. The funds from these projects were being brought into the firm at a rapid rate; however, PBS&J contained a flimsy internal controls system which facilitated the embezzlement that eventually took place. The major players of the scandal were located in the firm’s Miami office. They were Scott DeLoach, then chief financial officer (CFO); Maria Garcia, an accounting employee who was in charge of the office’s database and bank reconciliations; and Rosario Licata, a bookkeeper who maintained the firm’s benefits bank account (Eubanks, 2016).

Numerous accusations on the mismanagements of volunteers and donated funds didn't end with 9/11, but escalated following Hurricane’s Katrina and Rita. When the overwhelming numbers of donations specifically received for the relief efforts of 9/11, the executives made the wrong choice by going against donator’s wishes of how to use those funds. Also, the ARC didn’t update their donation system and was once again bogged down by the overpowering donations that poured in for Hurricane’s Katrina and Rita. On top of all that the ARC failed to get a grip on the financial disasters at its local chapters - unscreened volunteers walked away with ATM cards loaded with donated funds and some manager’s padded their own bank accounts with fundraiser donations (Holguin). For an organization that is supposed to help the country in disaster relief, the ARC has added monetary complications as the icing on the cake.

The main objective of this investigation is to see if funds are being misappropriated and who is misappropriating these funds. In conducting this investigation we needed to take many steps to ensure that the tip that the department received was true. To begin we checked personnel records and company records to gather information (Albrecht, Albrecht, and Zimbelman, 216) on the suspect, Rita Crundwell. Information such as how long has this suspect has worked in the city, what her position is, and what it entails. We also went through the accounts that she is transferring the cities money into and verified that all of these are all legitimate accounts of the city. If we found any errors or accounts that were not legitimate we would note these down and ask Rita about these accounts during the interview.

Years later, the police arrived to inform him informed of a recent breach in the Heartland Cafe network. Detectives on the scene checked and analyzed for any possible vulnerabilities, where Tom confessed that his POS reseller, franchisor and POS reseller neglected to tell Tom to conform with the updated PTS requirements. The investigators learned that Tom’s scans originated from a different location and confirmed that the Heartland Cafe was a victim. While Tom was updating his security measures, he temporarily shut down Heartland Cafe in order to address this issue.

Our company’s Continuity Management Program (CMP) dictates that the business adheres to an annual testing program. The program does utilize the guidelines from the Homeland Security Exercise and Evaluation Program (HSEEP). The Continuity Management team has written and scripted into our process to incorporate our Tabletop Exercise’s (TTX’s). Our annual process is to test each of our business units for resiliency. TTX’s allows for us to open up discussions and dialogues focusing on many different areas in the event we need to declare. Also, the exercises aid in discovering any gaps and working through each tier of the recovery process. Our business lines have Recovery Time Objectives (RTO’s) starting at 1 hour up to 72 hours. During the TTX’s we cover the business impact analysis (BIA’s ) and each of the RTO’s.

As we have seen throughout the county, if the proper “tone from the top” is not emphasized or proper policies/procedures implemented and adhered to throughout, the company’s reputation, assets, stock values could be harmed tremendously. Some smaller enterprises might not be able to sustain a cyberattack and

Yet this would be exactly the challenge the parking and transportation (P&T) professionals at Tech would face for the next two weeks. “Our disaster plan centered around that which could normally be conceived,” Mouras laments. “What happened here was

There are individuals that apply and defraud public assistance in order to qualify. A special bureau of operations and investigations has been create within social services to investigate and recover fraudulent cases. There is a group of 75 sworn in law enforcement investigators and 50 or more grandfather-clause in investigators within the entire county. Each investigator is assigned a

In October of 2011 investigators ended Kerry F, Khan’s schemes of bribery and kickbacks. For several years Khan had managed the Army Corps of Engineers, and had collected 30 million dollars through his trickery. He did so by hiring subcontractors that he made inflate their bills by adding products of services they didn’t actually do. He would certify it and

Husky Energy has hired you for the purpose of updating their disaster analysis and prevention. What do you change in their system(Tabid/Abdi) to ensure that a problem will not be overlooked? How can you improve their follow up systems(Delmar/Abdi) to ensure that the problem can be identified? Also, it is important to convince the public that this kind of incident should never occur in the future(Ghelle) should all the systems you put in place be properly implemented, what kind of strategies can you implement to gain back the trust of the general public?

Response: HUMINT collectors will need to persuade local members of various tribes to cooperate in order to fill intelligence gaps about TTP, as well as end their control over operational areas. HUMINT collectors will need to capitalize on sources with placement and access to leadership and operational planners. Parents of the innocent children murdered by TTP attacks, government officials who have been attacked, or any other civilian that has been affected by TTP will need to be assessed as possible sources for Military Source Operations against TTP. There will undoubtedly be no shortage of potential sources with the motivation to disrupt TTP in any way possible, and this will be beneficial to HUMINT operations.

More sound research in to partners during ongoing partner crises, and also with competitors, obviously with ex TTSL employees establishing TCC, there could have been a relationship developed so that it didn’t come to years of waiting etc

Security measures to be input into the firm to boost disaster recovery process include establishing firm registry in bomb proof vaults that will shield the firm’s documents and data from disasters such as terrorist attacks. Such will ensure that the records of the firm are not tampered with and as such the company is able to run business without fundamental data loss (Menken and Blokdjik, 2010).

Frequent network failures are also causing many riots due to delaying in sending daily report and inability to use the EFDs before sending daily reports (Nation Media, 2015). For this instance taxpayer are prompted to use manual invoices which are not allowed during the delaying time and this can results huge penalties and fines for failure to comply with EFD regulations as per requirements of The Income Tax