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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 95 / 352

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© D.L. Crumbley

How Management Overrides Controls (SAS No. 99)

Recording fictitious journal entries (especially near end of quarter or year).

Intentionally biasing assumptions and judgments used to estimate accounts (e.g., pension plan assumptions or bad debt allowances).

Altering records and terms related to important and unusual transactions.

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