There are generally six different types of fraud symptoms. Explain each of the symptoms and explain how they could be found in the following situation:

Torries Company makes baked goods. For the last 30 years, Torries ran a decentralized baking and distribution operation whereby its business was organized into six independent divisions. Each division set its own business plans with minimal supervision by the corporate office. For the last three years, the west coast division has struggled. Its costs have gone up significantly because of existing union contracts and rising raw material costs. Moreover, it has lost market share because of increasing competition for fresh baked goods. The division manager, James Anderson, has been advised by management that unless things turn around, the company will have no choice but to close the west coast division and have some of its operations absorbed by the remaining five divisions. Anderson relayed this news to all the division employees and advised them that their jobs were on the line unless things improve. Anderson also advised his chief accountant, Tom Cooper, that the division needs to improve its income or else the division will face closure.

Financial results for the division were reported to corporate headquarters for the six months following the time Donald was advised by corporate that he must improve results. Those financial results indicated that the division reported income of $5 million despite large losses the last several years. Corporate management thought this was very impressive despite the fact that product margins shrunk significantly in the other five divisions because of increased competition and the general state of the economy. Despite all this, the corporate tip hotline received an anonymous complaint by a West coast division truck driver who was asked to sign off on delivery tickets for goods never delivered.