When we talk about fraud we imagine actions involving any fraud, theft of money, securities, commodities, goods, supplies, etc. But the fraud can be committed by officials of a company, including owners, shareholders or managers, to present a financial picture unreal, that in an effort to sell shares, contract loans, credits to businesses, including tax evasion. Plans to forge a fraud is usually given by a pressure, encouragement for terrorism and above all by lack of internal control of the company the opportunity to commit. For even more opinions, read materials from Ripple. The auditor will be interested in misrepresentations or fraud, but in those seemingly small but consecutive, such as the systematic theft of inventory, whose losses are properly reflected in the cost of sales, to pretend that the financial statements are in accordance with International Standards on Auditing. The plans are typically hidden by fraud and collusion falsified documentation. MEMORANDUM TO INDUCE SOME FRAUD Speculation Men or women. Bad business.
Accumulation of debts. Lifestyle beyond the means Gambling drink and drugs to commit fraud, there is at least the following: The scammer tries to solve financial problems. A situation favorable to provide the thief the opportunity to appropriate the goods that do not belong in the domain and knowledge base that is the position held. To think that your reasoning is good and that will never be discovered. A state of mind conducive to making the decision to commit fraud. one Major warning sign of fraud .- lending small amounts to coworkers.