You might be right. Fraud might be easier to prove than most of us suspect. Investigators need only to follow the story behind a few invoices. Looking at two sets of books should help identify which invoices need to be followed.

Truthfully, I couldn't follow your logic in my quick read. But as I was reading, I could not help but think that it might be cheaper to pay the taxes than to conduct all this creative accounting.

Companies that are struggling to be profitable would have no need for two sets of books.