Related party transactions are the preferred modus operandi for organisations involved in fraudulent financial reporting. But also swindling managers and employees aiming to misappropriate company assets have a preference for related parties. That fraudsters love related party transactions becomes immediately clear by just looking at major corporate scandals over the years. One key reason for using related parties is the opportunity it provides to control and manipulate both sides of a transaction while concurrently concealing the true nature of such transactions. Lets have look on how fraudsters use related party transactions and how you can spot the rot.