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  2. False documentation - Wikipedia

    en.wikipedia.org/wiki/False_documentation

    False documentation is the process of creating documents which record fictitious events. The documents can then be used to "prove" that the fictional events happened. A common propaganda tool, false documentation is often used by management groups and totalitarian governments for four basic reasons:

  3. Questioned document examination - Wikipedia

    en.wikipedia.org/wiki/Questioned_document...

    Documents feature prominently in all manner of business and personal affairs. Almost any type of document may become disputed in an investigation or litigation. For example, a questioned document may be a sheet of paper bearing handwriting or mechanically-produced text such as a ransom note, a forged cheque, or a business contract.

  4. Statement on Auditing Standards No. 99: Consideration of Fraud

    en.wikipedia.org/wiki/Statement_on_Auditing...

    SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).

  5. Fagan inspection - Wikipedia

    en.wikipedia.org/wiki/Fagan_inspection

    The software development process is a typical application of Fagan inspection. As the costs to remedy a defect are up to 10 to 100 times less in the early operations compared to fixing a defect in the maintenance phase, [1] it is essential to find defects as close to the point of insertion as possible.

  6. False document - Wikipedia

    en.wikipedia.org/wiki/False_document

    A false document is a technique by which an author aims to increase verisimilitude in a work of fiction by inventing and inserting or mentioning documents that appear to be factual. [1] The goal of a false document is to convince an audience that what is being presented is factual.

  7. Making false statements - Wikipedia

    en.wikipedia.org/wiki/Making_false_statements

    Making false statements (18 U.S.C. § 1001) is the common name for the United States federal process crime laid out in Section 1001 of Title 18 of the United States Code, which generally prohibits knowingly and willfully making false or fraudulent statements, or concealing information, in "any matter within the jurisdiction" of the federal government of the United States, [1] even by merely ...

  8. Identity document forgery - Wikipedia

    en.wikipedia.org/wiki/Identity_document_forgery

    West German customs employee checking an alleged fake document.. Identity document forgery is the process by which identity documents issued by governing bodies are illegally copied and/or modified by persons not authorized to create such documents or engage in such modifications, for the purpose of deceiving those who would view the documents about the identity or status of the bearer. [1]

  9. Falsifying business records - Wikipedia

    en.wikipedia.org/wiki/Falsifying_business_records

    The offense of falsifying business records is commonly prosecuted in New York, and it is a frequent part of white-collar crime prosecutions brought by district attorneys' offices. [ 3 ] [ 1 ] For example, the Manhattan district attorney's office , from January 2022 through April 2023, brought 117 felony counts of falsifying business records ...

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