References in periodicals archive ?
And because Regina had never reversed any of the false sales--the key indicator of cut-off frauds--the schemes weren't detected by the auditors.
That would have led them to spend more time looking at the major asset and income items, which could have--in turn--uncovered the cut-off fraud.
The cut-offs were then set at two standard deviations above the mean.
Since the susceptibility of untreated and unmutated virus varied considerably from drug to drug, the new cut-offs are different for each drug.