The SFO have advised that if any of the following are applicable to a company, it is very probable that fraud has taken place.
Audit findings deemed to be errors or irregularities.
Internal controls that are not enforced or often compromised by higher authorities.
Discrepancies in accounting records and unexplained items or reconciliations.
Missing documents, or only photo copied documents available.
Inconsistent, vague or implausible responses arising from inquiries.
Excessive voids or credits.
Common names and addresses of payees or customers
Alterations to documents (such as back-dating)
Duplications(such as duplicate payments)
Collusion among employees, where there is little or no supervision.
One employee has control of a process from start to finish, with no segregation of duties.
It is to be hoped that Chris Owens understands this.
If however, he is still at a loss, he is welcome to contact About Peverel
