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| FRAUD-BASED INTERVIEWS SUPPLEMENT tests such as large sample sizes, computer-assisted audit techniques, observation, analysis and other cross-checks. Ignoring the requirement simply would postpone the problem, as the Inland Revenue cross-checks the returns of individuals who report option exercises against the returns of their employers to determine whether the employer complied with the 1999 rules. The many cross-checks built into the system provide an important layer of protection. |
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