The Complete Guide to Spotting Accounting Fraud & Cover-ups
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It is the job of the accounting department to scrutinize purchase orders and ascertain they have been properly authorized before paying the accompanying invoices.
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second person to review a transaction and approve it or to compare cash receipts and sales documents before processing them.
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the theft takes place before cash receipts are recorded
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When a payment is not recorded, the customer’s account becomes overdue and questions are
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Fraud involving theft of receivables or stolen checks is more difficult to conceal because the company is expecting payments from its customers.
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Unrecorded sales of services may never be detected
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Unrecorded and underreported sales can be concealed with relative ease because the transactions are never entered into company accounting records.
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some cases, fraudsters have changed the address to which payments are sent so that the checks are routed to a private mailbox.
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Situations where a single person prepares and sends out statements and receives and records payments are particularly conducive to this kind of theft.
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The most basic form of skimming occurs when an employee sells goods or services to a customer, makes no record of the sale, and pockets the payment instead of turning it over to the employer.