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CS Professional · Internal and Forensic Audit · Fraud Detecting Techniques

During a forensic review at a Pune distributor, the auditor finds that a supplier invoice carries a printed date of 12 March but the paper contains a watermark of a stationery batch that was first sold in June of the same year. Which document examination observation does this most directly indicate?

The invoice may have been backdated. Paper from a batch first sold after the printed date could not have existed on that date, so the document was probably created later. This anachronism is a standard document examination indicator of fabrication or backdating.

  1. AThe invoice may have been prepared after its stated date, suggesting backdatingCorrect
  2. BThe invoice is genuine because watermarks confirm authenticity
  3. CThe supplier used a different font for the amount
  4. DThe invoice was photocopied from an original

Explanation

Paper that was not available on the stated date suggests the document was created later, which is a classic indicator of backdating. A watermark does not prove authenticity by itself, so option 2 is wrong. Font and photocopy points are not what the scenario shows.

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