Cash Larceny, Part Five

Alteration of accounting documents


By Joseph R. Dervaes, CFE, CIA, ACFE Fellow
Fraud's Finer Points

Unscrupulous cashiers often prepare false accounting records or alter these documents in cash receipting operations to conceal a misappropriation of funds from their employers. Once these cases have been detected, fraud examiners must first understand the attributes and mechanics of the fraud, learn from the experience, and then be prepared to detect similar frauds in the future. The next three columns present fraud cases that illustrate some of the common alterations of accounting records I've encountered in my practice. Each case has one or more learning objectives. 


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