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Suppression

 

A technique used by criminals such as Salami Slicers to prevent particular records, accounts, etc being seen. Suppression code will stop a file being displayed on a screen, and will not include the item when a printed report is called. Very difficult to spot, especially since the total figure at the bottom of the report will be correct. The only way to prove that it is happening is to call for a list of all accounts, calculate, manually, the sum of the figures shown and compare that result with the claimed total. It is very unlikely that such a procedure would be carried out unless there were already grounds for suspicion, but some Audit teams do follow such a practice for a random selection of ledgers, if only to justify their fee.


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