This educational material, likely from a forensic accounting course, focuses on recognizing the symptoms of fraud. It outlines the different methods organizations use to combat fraud, including prevention, detection, investigation, and legal action. The text details various "red flags" or indicators of fraud, such as accounting anomalies, unusual analytical relationships, weaknesses in internal controls, extravagant lifestyle changes, and unusual behaviors. Several case studies illustrate how these symptoms lead to fraud discovery, emphasizing the importance of recognizing subtle clues. Finally, the sources touch upon the critical role of tips and complaints, highlighting how new laws like Sarbanes-Oxley and Dodd-Frank protect whistleblowers and encourage fraud detection.