CS Professional · Internal and Forensic Audit · Audit and Investigations
Which of the following is a behavioural red flag of possible employee fraud rather than a documentary or accounting red flag?
An employee refusing to take leave or share duties and reacting defensively to routine questions is a behavioural red flag. The others, such as missing vouchers, unreconciled ledgers and duplicate payments, are anomalies in documents or accounting records rather than indicators of personal behaviour.
- AMissing supporting vouchers for expenses
- BAn employee who refuses to share duties or take leave and reacts defensively to routine queriesCorrect
- CUnreconciled differences in subsidiary ledgers
- DDuplicate payments to the same vendor
Explanation
Refusing leave or delegation and defensiveness describe personal behaviour. Missing vouchers, unreconciled ledgers and duplicate payments are documentary or accounting anomalies.
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