Debiting accounts receivable and crediting sales are the most popular methods of cooking the books. Reimbursing air travel expenses based only on itineraries supplied by travel agencies is a particularly common method of expense reimbursement fraud. Misstating the inventory count is the most common method of concealing inventory theft.

These tips and more are in this month's Journal of Accountancy piece What is your fraud IQ?

Take the test and I suspect you'll get most of the answers right. A lot of it is just common sense and common knowledge. But it's worth checking out anyway, if only as confirmation.