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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 243 / 352

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© D.L. Crumbley

Journal Entries Fraud Symptoms

Out-of-balance.

Lacking supporting documents.

Unexplained adjustments.

Unusual/numerous entries at end of period.

Written entries in computer environment.

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