. False inventory was generated by packaging bricks as finished
products and shipping them to distributors at the end of the year, so
that they would be in transit at the time of the 1987 fiscal inventory.
A computer program was created that would generate fictitious
inventory serial numbers for the boxes of bricks. The program was
named “Cook Book.” After the inventory the company called the
distributors and reQuisted that they return the products that have
been shipped to them by mistake.