But if we’re claiming fraud, either way the intent is actually the deciding factor. You can’t commit fraud without a guilty mind (mens rea)- at least in any jurisdiction I’m aware of.
And yes, that's what audits are for. To deduce intent by investigating from within, something we could never do.
But if we’re claiming fraud, either way the intent is actually the deciding factor. You can’t commit fraud without a guilty mind (mens rea)- at least in any jurisdiction I’m aware of.