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As a trainer for a forensic accounting firm, you have been asked to establish a matrix to provide the firm's investigation teams with a "symptom" list to aid them in their assessment of potentially fraudulent actions. As part of this matrix, you should include a list of possible red-flag search results, which could be indicators of specific fraudulent activity that is occurring. For example:
Red flags noted during the investigation and which you will include in the matrix include:
Part 2:
Discuss other types of red flags that you would look for during an investigation and discuss their importance. Keep in mind that different types of investigations would likely lead to the analysis of different source documents and metrics.
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