Which are the main activities in a Sales Report,who can flag the auditors, a non-compliant or fraudulent activity?

One of the main activities in a Sales Report the can be considered as a fraudulent activity is the detection of unrecorded sales. These can be done through the circulation of outstanding Accounts Receivable confirmation and tracing from supporting documents to sales report. Unrecorded sales can cause income statement be understated thus can reduced income tax liabilities.