[graemep]

I think part of the reason is that management usually know enough about accounting that they know enough to hire the right people, ask the experts in the area the right questions, and ensure someone implements best practices.

> if I tried to send my brother in law a million dollars I doubt I could do that (not that I would)

If you did it would almost certainly be noticed and you would face consequences. That is why something more complex than just a transfer (very often something very elaborate) is required for fraud.

Then again everyone accepts you need to do things to stop fraud, that the trade offs (things taking more time and effort, not being able to do somethings) from the necessary precautions.