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The Chief Financial Officer $($CFO$)$ of Rowden Supplies $($Pty$)$ Ltd $($the Company$)$ noticed a discrepancy

between the stock on hand and the stock on record, during the January $2024$ stock take. This discrepancy

increased significantly during the stock take at the end of February $2024.$

You were approached and instructed to conduct a preliminary investigation to uncover the root cause of

the discrepancies. Your preliminary findings revealed the following:

$1.$ Debra has been employed by the Company for the past three $(3)$ years as a Dispatch and Receiving

Clerk in their warehouse based in Durban. Six months ago, she was promoted to Procurement

Officer. In terms of her new position, she had regularly presented the CFO with detailed copies of

purchase orders and invoices for goods received, and assured him that the documents accurately

reflected the goods received.

$2.$ Upon closer investigation it was revealed that some of the invoices had been altered and that

false purchase orders had been created and purportedly signed by the Procurement Manager.

The Procurement Manager denied that he signed the purchase orders and the signatures proved

to have been forged. Debra had presented several of these purchase orders to the accounting

department for payment and based on the orders, payment had been made to the relevant

suppliers.

$3.$ Further investigations confirmed that payments were made for stock purportedly bought with

the falsified purchase orders, but which stock had in fact never been received.

$4.$ There was also evidence to suggest that Debra was actively colluding with an accounting clerk to

make payments of the falsified purchase orders into Debra$$s personal bank account.

Based on the results of your preliminary investigation, Debra was placed on precautionary suspension,

and you were tasked to investigate her office. In Debra$$s office, you came across several printed blank

purchase orders with forged signatures in one of her desk drawers. You also found a pdf file which was

stored on a memory stick in one of the desk drawers in her office. The pdf file contains a template for a

blank numbered purchase order, containing the company logo and details. You realise that the template

is the same as the false purchase orders which have been used and which has been part of the focus of

your investigation. Finally, you investigate the hard drive of the PC in Debra$$s office, where you find copies

of her bank statements which reflects payments which correspond with the amounts and dates of the

false purchase orders, paid over a period of six months.

In your final report to the CFO, you set out your findings and make recommendations with regard to

criminal prosecution. Set out a detailed breakdown of the common law crimesthat Debra may be charged

with. In your answer, briefly set out the elements of each crime and then critically evaluate and apply the

facts of the case scenario to these elements

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