Cash is always a concern when it comes to fraud. Cash is a very mobile asset - easily stolen or misappropriated and hard to trace. In the video: Internal Fraud and the Auditor, the process to purchase and the acquisition of fixed assets including the contracting to build or create new fixed assets was also mentioned as an area that could be targeted by white collar criminals. Please explain why this is the case and how an executive or staff member might extract cash from a fixed asset related event or evnts.