For this discussion, suppose that at your workplace, a manager is suspected of making topside journal entries to increase the income of the company because his bonus depends on the company's achieving a certain level of net income.

In your initial post to this discussion, examine what you, a trained forensic accountant, look for when investigating this type of potential fraud activity. Where in the accounting records would you be able to find "fingerprints" that this specific manager is the single person responsible for the issue?