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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 259 / 352

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© D.L. Crumbley

Kiting: building up balances in bank accounts based upon floating checks drawn against similar accounts in other banks. Wire transferring makes kiting easier.

Auditing Suggestions

Look for frequent deposits and checks in the same amount.

Large deposits on Fridays.

Short time lag between deposits/withdrawals.

Bank reconciliation audit [cut-off bank statement].

Some Employee Schemes (contd …)

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