al Statement Fraud, Identity Theft and Consumer Fraud 32. Per the Fraud Examiners Manual, which of the following is a red flag A. unusual increase in the number of days' purchases in accounts associated with concealed liabilities and expenses? payable ratio. B. unusual increase in gross margin or margin in excess of peers. C. increasing accounts payable while competitors are paying off their debt quickly D. adding to assets while competitors are reducing capital tied up in assts. 33. Per the Fraud Examiners Manual, which of the following is often involved in improper disclosures resulting in financial statement fraud? A. inadequate disclosure of related-party transactions. B. excessive executive compensation. C. asset omissions. D. revenue omissions. 34. Per the Fraud Examiners Manual, which of the following is true with regards to related-party transactions