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fraud

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PN
Priya Nagarajan
23 Jul 2026

The five sentences in every fraudulent management letter

Five sentence archetypes I keep finding in letters management writes to auditors and boards, what each one is doing, and which one I circle in red.

accountingevidencefraud
★stars: 106 min read
PN
Priya Nagarajan
20 Apr 2026

The cash was in the Philippines, allegedly

Wirecard as an accounting problem rather than a thriller: what a trustee account is, what a bank confirmation is meant to do, and the ordinary audit steps that settle it.

accountingevidencefraud
★stars: 119 min read
PN
Priya Nagarajan
01 Jan 2026

Benford's law, and when it lies to you

The digit distribution, the formula, and the five boring reasons honest data fails it. Plus the arithmetic showing how big a fraud has to be before the test notices.

accountingevidencefraud
★stars: 78 min read

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