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and les bulky H 9s diffPcult +o detect unleis


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Caodmay be Stalen by empalyeen or with
the help c empolyet
By 1ssuYng d lse credik natu-to Cuwtnmer on
Qctount 0gaad return

CManYpulatFon o Accounts:
HYs to.mmltteo by upperlevel sf
management wththe differentobfectiue to_mf'slead
Certoln partfe or outsfdeu o buineslf is wually
committed by managers, Bop etr By ma.kfnq false
entife Ynrupect o RKpenie, Sale. pu rchoye valuation.
ot Stach
KManly tuoo ty pa a matiy e am behind
Such manipulatYon
lahve0 1.5howinq low prufthan qctua| one
2To ovoid or mduae dYrect tax:
1 o purchaue sharu nt lower price.
i To giue wrong Ympresion to the other compank

ot the comp etitors

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