acct 6383: fraud presentation

“Fun While It Lasted” -- Bruce McNall Presented by Dariel Dato-on

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Fraud case presentation for class

TRANSCRIPT

“Fun While It Lasted”

-- Bruce McNall

Presented by Dariel Dato-on

Who is Bruce McNall?

Numismatist

Race Horse

Owner

Film Producer

LA Kings Owner

Perceived Opportunity How it started

McNall Hunt

List of 300 coins

$20 M in silver

Coins on Consignment

AuditorsDeliver to

Hunt

Perceived Pressure

• Greed• Lavish lifestyle• Cover up

Other crimes:• Smuggled coins• Falsified financial statements• Booked fake sales• Structured transactions

Rationalization

“We always talked about the big score thatwould let us pay back all the banks… that goaljustified the means.”

-- Fun While It Lasted (Bruce McNall)

After the fun…

• Pleaded guilty to five counts of conspiracy and fraud

• Stole $236 million out of six banks over a ten-year period

• Sentenced to 70 months in prison• Paying back creditors for the rest of his life

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P-ISSN 2460-6383 E-ISSN 2621-7058

acct 6383: fraud presentation

Entertainment & Humor

lasted bruce mcnall

coins mcnall hunt

smuggled coins

silver coins

perceived opportunity

perceived pressure greed

financial statements

counts of conspiracy