Many fraud investigations focus on financial statements. Because cash is the most commonly stolen business asset, fraud experts regularly scrutinize statements of cash flow for signs of misappropriation and fraudulent disbursements. If you suspect occupational fraud and request an investigation, here’s what the experts might find. Unusual changes Your statement of cash flows shows how cash changed during the year. Forensic accountants generally look for amounts that seem unreasonable and for increases or decreases in accounts that seem to contradict trends in operating cash flows or other financial information. The statement of cash flows is typically broken down into three categories: Cash from operations, Cash from investing activities, and Cash from financing activities.  Fraud experts often apply ratio analysis to detect unusual changes that might indicate fraud — for...