5. Article: And Nothing But the Truth: Uncovering Fraudulent Disclosures: copy past artical provided below https://www.journalofaccountancy.com/issues/2001/jul/andnothingbutthetruthuncoveringfraudulentdisclosures.html

To detect fraudulent disclosures and other off-book frauds, what must the auditor almost invariably rely on?

6. Article: Enemies Within: copy past artical provided below

https://www.journalofaccountancy.com/issues/2001/dec/enemieswithin.html

Describe the techniques of false debits, omitted credits and forced balancing to perpetrate a theft of cash.