7.1.7 Symptoms of fraud
a. A Document symptom is any tampering with the accounting records to conceal a fraud. Keeping two sets of books or forcing the books to reconcile are examples.
b. A lifestyle symptom is an unexplained rise in an employee’s social status or level of material consumption.
c. A behavioral symptom (i.e., a drastic change in an employee’s behavior) may indicate the presence of fraud forms of stress associated with perpetrating and concealing the fraud may cause noticeable changes in behavior.