Case 5-1 David L. Miller: Portrait of a White-Collar Criminal

1. How does Miller fit the profile of the average fraud perpetrator?

David Miller looks just like a normal employee and that is the main reason he would fit right into the profile of that of the average fraud perpetrator. Those who are usually while collar workers do look like most in the world of business, and thus making them even more of a perpetrator in some cases. These type of workers do work long hours and most of the time it is because they are committing the fraud or trying to hide it. They work long hours and never take vacation but they are most likely working on the constant struggle to conceal their fraud.

How does he differ?

Miller differed from the profile of the average fraud perpetrator because he assured the companies he did fraud with in the beginning and took fault for his actions. Miller also said he would pay back the money he had stolen. The company gave Miller a chance and he did make good on his promise. The down side is that he may be frauding other companies to pay back the first company his frauded.

How did these characteristics make him difficult to detect?

These characteristics made it difficult to detect Miller because his white collar criminal image was so identical to that of the general public, and he was trusted and liked by all of his employers. Since he works inside the company, he is aware of the company’s system and weakness. And with this, he managed to exploit it to his advantage without the risk of easy detection. These, coupled with Mr. Miller being a very likeable person proved to make his transgressions very hard for his employers to detect. 2. Discuss how Miller accomplished the three elements of the opportunity triangle (commit, conceal, convert) in embezzling funds from Associated Communications. What specific concealment technique