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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:
The main application is the construction, erection and operation of industrial plants where the number of documents of all engineering disciplines may sum up to some 100,000 documents. During 2024, the new cross-standard ISO / IEC 81355 [ 2 ] will be published and will replace the second edition of IEC 61355-1 published in 2008.
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).
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.
A process flow diagram (PFD) is a diagram commonly used in chemical and process engineering to indicate the general flow of plant processes and equipment. The PFD displays the relationship between major equipment of a plant facility and does not show minor details such as piping details and designations.
Questioned documents are often important in other contexts simply because documents are used in so many contexts and for so many purposes. For example, a person may commit murder and forge a suicide note. This is an example where a document is produced directly as a fundamental part of a crime.
The falsification of documents, known as forgery, and counterfeiting are types of fraud involved in physical duplication or fabrication. The "theft" of one's personal information or identity, like finding another's social security number and then using it as identification, is a type of fraud.
It is used when observing a physical process, to record actions as they happen, and thus get an accurate description of the process. It is used when analyzing the steps in a process, to help identify and eliminate waste—thus, it is a tool for efficiency planning. It is used when the process is mostly sequential, containing few decisions.