Kevin, who has been dissatisfied with his marriage to Lisa for years, owns an automotive repair shop that has been very profitable over the years due to the reputable work that Kevin does. In anticipation of filing for divorce, Kevin began to engage in some acts to lower the net income of his business. Two years before filing, he began to skim money. In addition, he convinced some of his suppliers to accept some of the cash and checks he had received from customers as payment for automotive parts. The combination of these actions caused the business to appear to be less profitable and one that reflected a lower level of activity.

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What are some procedures that a forensic accountant could perform to detect such schemes?