CFO magazine cites a 2009 study by Benjamin Luippold, an assistant professor at George State University on how to con the auditors.
Distract and divert the auditors attention from the place you want them to look. You will succeed with your con.
Now it’s been “scientifically” tested. All you auditors and forensic accountants out there … Use your sense of smell to find the hidden salami! (Too bad they all had a bad sense of smell at Koss Corporation.)