The characteristics of intentional distortion include:
1. Intentional distortion is generally intentional behavior. The parties involved in fraud are trying to achieve some improper attempt, for example, the cashier conceals cash income business in order to embezzle cash.
2. Intentional distortion will generally lead to distortion or concealment of the final accounting information of the enterprise, violation of relevant national regulations and accounting standards for enterprises, and failure to accurately and fairly reflect the financial status and operating results of the enterprise.
3. Intentional distortion may be a personal act or a gang act of collusion and fraud. For example, it is personal fraud for cashier to embezzle cash by tampering with vouchers, while it is gang fraud for enterprise leaders to instruct relevant accounting personnel to adjust accounts artificially.
4. Intentional distortion is usually premeditated, and the means are relatively hidden, which is difficult to detect.
5. The general consequences of intentional distortion are serious, often leading to economic consequences such as damage to enterprise property, loss of state-owned assets, loss of national taxes, and accompanied by economic crimes.