The Games People Play

In the account reconciliation series introduction, I made a promise that I didn’t keep. I stated, “I will compare each of the above areas to games that we may have played as kids or adults.” If you read the series, you know that I didn’t bring up any games and it was fairly technical. I am sorry, but I saw no other way to cover the information.

When I reread this statement, it inspired me to write this blog about the games people play. As kids and even as adults, we play games, and I am not talking about video games or apps on your phone. I’m talking about card games, board games, strategy games, and mind-sharpening puzzles.

As an example, Twister was a game I enjoyed playing as a kid. I am not sure which category Twister would fall into, but I can relate some of the fraud schemes I have investigated to a game of Twister. There are so many people and entities involved that it is hard to keep all the relationships straight. The parties are all tangled and intertwined. Just like a game of Twister!

The following is a comparison of various fraud schemes to games we are all familiar with playing:

• Card games (e.g., Poker and Spades) – These games and schemes are losing popularity, but the schemes involve the fraudster leaving a paper trail. They also may involve cold hard cash. The paper trail can be easy to follow depending on your ability to gain access to the information, but the cold hard cash can create challenges when tracking assets.
• Board games (e.g., Candyland and Monopoly) – This category relates to people moving pieces along a path printed on a game board. Fraudsters have developed schemes to use other people to assist them with committing fraud who may not even realize they are helping. Phony invoices sent to an individual without any service provided or phishing emails sent to employees which allow the fraudster to gain access into a system are examples of how this could happen. The best defense against these types of schemes is training and engaging your employees in the fight against fraud.
• Strategy games (e.g., Dungeons & Dragons) – Fraud schemes in this category are probably the most complex. They usually involve lots of moving parts and numerous individuals. There may be several schemes going on and probably collusion among employees and possibly outside parties. In order to investigate these schemes, you should be prepared to dedicate a lot of resources—a team with specialized skills or knowledge.
• Mind-sharpening puzzles (e.g., crossword puzzles, word searches and Sudoku) – This basic scheme has been used by many in the past. Sometimes the scheme can be difficult to figure out, and often an investigator may give up because it seems too hard to crack. When you are faced with this type of scheme, trace one transaction from start to finish. If everything looks fine with it, then select another one and trace it until you find something that doesn’t make sense. Once you have found it, walk it all the way back to source records until you identify the issue. Also, it is important to keep asking the question, “How is the fraudster benefitting?” The answer to this question can sometimes lead you to new areas to investigate.

I hope you enjoyed this blog and have learned a few new things along the way. Remember that fraud can be challenging to investigate; if you ever have any questions, please do not hesitate to contact me with questions.

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