EM-2 Bogus Revenue

Identify fictitious or non-substantive revenue.

Checks

• Detect round-trip/boomerang patterns and vendor-customer overlap.
• Cross-check related-party disclosures against counterparties.
• Review reseller/intermediary revenue timing and consignment risk.
• Flag side letters, unusual return rights, and extended acceptance clauses.
• Detect financing or insurance structures potentially booked as revenue.

Output

Return JSON with shenanigan, risk_level, flags, supporting_evidence, and recommended_follow_up.