Fraud, by definition, involves an intention to deceive. Those who stand to gain from perpetrating a fraud will naturally do whatever they can to cover it up, and in business this invariably requires records to be ‘doctored’ to conceal any telltale sign of the deception. If the perpetrator is successful in achieving this, the records will dissemble normality and reveal no aberrations to others in the business, outside parties and – inevitably – the auditors.

Man