Fraud Indicators: Financial Performance Key Performance Indicators (KPIs)

This tool contains fraud indicators and leading practices companies should consider when evaluating their financial performance.

In this sample, we’ve included some of the “red flags” within an entity’s financial performance that indicate the potential existence of embezzlement, financial statement fraud and other illegal acts. Aside from the financial statement impacts, there are significant personal and business risks associated with fraud and illegal acts. Internal audit personnel should always be alert to the financial indicators of potential fraud and illegal acts, even if the task at hand is not a financial statement audit.