I thought this was pretty standard practice for uncovering fraud? At least these are the red flags that auditors look for. One that's not on the list is "never

I thought this was pretty standard practice for uncovering fraud? At least these are the red flags that auditors look for. One that's not on the list is "never takes vacation" -- if you're involved in a long-running fraud, you always want to be there to manage / misdirect anyone who might be suspicious.