Invigilation techniques for fraud


Problem:

You are a fraud examiner who has been hired by Steinway Company to carry out an investigation. Steinway is a beverage company that has experienced increased shipments of beverages but no increase in revenue. Management suspects that inventory is being shipped to unknown places or is being stolen.

How could you use invigilation to help you determine if inventory is being stolen or shipped to unknown locations? Briefly explain how you would carry out this investigative procedure.

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Accounting Basics: Invigilation techniques for fraud
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