CFE Certified Fraud Examiner (#53)

Forced reconciliation of the account says:

to conceal shrinkage is to alter inventory record so that it matches the physical inventory count.
to conceal inventory is to alter shrinkage record so that it matches the physical inventory count.
to conceal shrinkage is to change the perpetual inventory record so that it matches the physical inventory count.
to conceal write-offs is to change the perpetual inventory record so that it matches the physical inventory count.