Page 339 - CA Final Audit Titanium Full Book. (With Cover Pages)
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CA Ravi Taori
(CNO—INTG.160) CASH RECEIPTS / CASH PAYMENT FRAUDS OR DEBTOR LEDGER / CREDITOR
LEDGER FRAUDS
Indicators of Fraud
Discrepancies in Accounting Records: Discrepancies can include non-recording, partial recording, incorrect
recording, or delayed recording of amounts. There may also be misclassifications.
Conflicting or Missing Evidence: This may involve missing documents, altered documents, significant
unexplained items in reconciliations, or discrepancies between the entity’s records and confirmations received.
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