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This article is excerpted from the "Bribery and Corruption Casebook: The View from Under the Table," edited by Laura Hymes, CFE, and Dr. Joseph T. Wells, CFE, CPA, published by John Wiley & Sons Inc. © 2012 Used with permission. Names of persons and organizations in this case have been changed.

Dan Jackson was living the good life: a well-paying job, beautiful wife, kids in private school, expensive clothes, Rolex watches. However, the façade hid a man who defrauded his company of $1.5 million. In part 1 of this two-parter, we learn Dan's background and his collusion with Jake, a sleazy external consultant.

There seemed to be no limit to where he would go in the company. He had recently been promoted to corporate vice president in the IT department at NyTell USA. NyTell paid him a good salary with an annual bonus. Dan just completed the company's Senior Leadership Training course, a two-week seminar in Lillehammer, Norway — where NyTell executives are groomed for advancement. The walls of Dan's offices were covered with photos of him with NyTell big shots. The credenza behind his desk was littered with knickknacks from his world travels and Lucite paperweights commemorating his big IT projects.