2. What are some of the risk factors (red flags) that are apparent in this case
{"Image DocumentName": "2. What are some of the risk factors (red flags) that are apparent in this case?", "Image ImageDescription": "Understanding symptoms of fraud is the key to detecting fraud. A symptom of fraud may be defined as a condition which is directly attributable to dishonest fraudulent activity. The following are representative examples of symptoms or red flags of fraud in the Accounts Receivable process: Frequent undocumented and/or unapproved adjustments, credits, and write- offs to accounts receivable sub ledger. Low turnover or slow collection cycle for accounts receivable. Dramatic increase in allowance for doubtful accounts in view of positive economic events and stringent credit policies. Insufficient supervisory review of accounts receivable activity as well as customer account aging schedule.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}