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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 257 / 352

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257 / 352

257

© D.L. Crumbley

Some Skimming Schemes (off-book)

Unrecorded sales.

Theft of incoming checks.

Swapping checks for cash.

Auditing Suggestions

Compare receipts with deposits.

Surprise Cash Count.

Investigate customers complaints.

Gross profit analysis (also for money laundering).

Check for reversing transactions, altered cash counts, and register tapes that are “lost.”

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