UAV Innovations Inc. is a drone manufacturer headquartered in Berkeley, California. Drones have become increasingly popular in the last few years, which has led to significant increases in UAV's sales; as a result, their stock price has tripled. Darryl Jefferson was recently appointed as the CFO of UAV Innovations. At Darryl's first fourth-quarter planning meeting, many members of the leadership team discussed their skepticism regarding being able to meet year-end performance expectations. During the meeting, the division leaders also reported the following information:

The VP of Sales:

• She did not feel comfortable with the year-end target sales numbers.
• One of UAV Innovations' large contracts had been cancelled.

The VP of Operations:

• They were having problems finding reliable sources to provide components needed for production

The VP of Marketing:

• One of their main competitors has been expanding their sales territory in the Southeast.

As a new member of management, Darryl did not want to express his concern regarding the information he heard until he was sure he understood the intricacies of the business. When the fiscal year finally closed, to Darryl's surprise, UAV Innovations met their year-end targets, despite the challenges that were discussed during the fourth-quarter planning meeting. Darryl suspected that something suspicious may have occurred to help the company meet the year-end targets. Therefore, he decided to investigate.

What are the six different types of fraud symptoms and which were revealed to Darryl in the meeting?

What should Darryl, do as part of his investigation to determine if there was fraudulent activity occurring at UAV Innovations? What are the appropriate forensic tools and/or analysis methods, and which accounts, trends, figures, reports, etc. should Darryl evaluate?

What internal controls should he implement to safeguard against this potentially happening next year?