| Accounting Anomalies | | Internal control weaknesses | | Analytical anomalies | | Lifestyle symptoms | | Behavioral symptoms | | Analytical procedures | | Psychopaths | | Elements of fraud | | A. | The relationships in financial or nonfinancial data that do not make sense, such as unreasonable change in volume, mix, or price. | B. | Unusual changes in behavior that are caused by stress that accompany fraud perpetrators; one of the six categories of red flags used in detecting fraud. | C. | Inaccuracies or unusual entries or balances in source documents, journal entries, ledgers, or financial statements. These anomalies can be a red flag that fraud is occurring. | D. | Procedures used by financial statement auditors to identify potential misstatements by comparing current financial information with prior financial information, budgets, other companies, industry data, or other expected relationships. | E. | Spending patterns that suggest a potential fraud perpetrator may be using assets obtained through fraud to maintain a lifestyle that is not sustainable on the perpetrator's income | F. | The theft act, concealment, and conversion that are present in every fraud. | G. | People who commit a fraud or crime and no not feel stress. | H. | Weakness in the control environment, accounting system, or control activities or procedures | |