Spotting Internal Fraud Schemes To identify whether an organization is vulnerable or has been a victim of fraudulent behavior, it is critical to spot common warning signs of internal fraud schemes. The first step is knowing where to look. The company’s general ledger (GL) is a good place to start. It is a book that can tell stories of fraud, manipulation, and betrayal. Unfortunately, few know how to read the signs. While investigators, attorneys, and auditors tend to analyze the reports generated from the GL and track and monitor payment and revenue information within the GL, they often overlook a…