Management believes there has been embezzlement of company funds by an employee. The suspect is believed to have manipulated financial records, created false invoices, and deposited funds for personal gain. The partner-in-charge of the engagement has asked you to give a presentation on potential fraud risks that could lead to this fraud scheme and provide evidence that could be used to prove this type of fraud.

What are the Potential Fraud Risks that led to the embezzlement?

What types of evidence can be used in the fraud examination? Testimonial, Digital, Documentary

How does each type of evidence demonstrate embezzlement?