12 The Fraud Connection B/AR/CR process provides opportunity to manipulate final results. Revenues and AR can be inflated by violating GAAP revenue re
{"Image DocumentName": "The Fraud ConnectionB/AR/CR process provides opportunity to manipulate final results.", "Image ImageDescription": "Revenues and AR can be inflated by violating GAAP revenue recognition rules. Improper segregation of duties between handling cash and recording cash transactions can result in misappropriating cash: Lapping occurs when funds being paid by one customer are stolen and the theft is covered up by applying funds from another customer and so on. Some lapping frauds become so large that the employee has to manipulate the accounting records after hours. Rotation of duties and forced vacations help prevent this type of fraud.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}