Question: 1. You just received a tip that a substantial amount of inventory is being stolen from the dock area of the company for which you work as an internal auditor. What techniques might be useful in determining whether this allegation is true?
2. A manager is suspected of making top-side journal entries to increase the income of the company because his bonus depends on the company's achieving at least a certain level of income. What would you, a trained forensic accountant, look for when investigating this type of fraud?