## 4 Results  
The application of multiple correspondence factor analysis (AFCM) takes into account the nature of the analyzed financial indicators and, therefore, we proposed dividing them into four categories: profitability indicators (Rmn and Rf), financing and liability indicators (Rai, Rfei, Rit), liquidity indicators. (Rlg, Rli, Rat) and the operational activity report (Vrac). The results obtained following the application of AFCM to the data in Table 2, which are the bases of this scientific study, allowed the generation of graphs regarding the association between the proposed financial rates (red flags) and the presence or absence of fraud. These associations are necessary to determine the fraud risk of a financial profile, helping to prevent and combat fraud. At the same time, these associations are necessary to determine a financial profile of the risk of fraud, useful in preventing and combating fraud through the audit trails that the signal elements can indicate. Regarding the correlation between profitability and the presence or absence of fraud, it can be observed, at the level of the analyzed indicators, how an entity suffers from financial fraud (theft of assets or fraudulent financial reporting) when it records low rates of financial profitability and profitability net margins. \begin{table}
\begin{tabular}{c c c c} \hline \hline
**Symbol** & **Variables** & \begin{tabular}{c} **Method of** \\ **Calculation** \\ \end{tabular} & \multicolumn{2}{c}{**Risk Level Framing Limits**} \\ \hline Rmn & Net margin rate & Net result/turnover & \begin{tabular}{c} (\(-\infty\); 0.1) Rmn low; (0.1; 0.25) Rmn medium; \\ (0.25; \(+\infty\)) Rmn high. \\ \end{tabular} \\ Rf & Financial profitability & Net result/equity & \begin{tabular}{c} (\(-\infty\); 0.33) Rf low; (0.33; 0.66) Rf medium; \\ (0.66; \(+\infty\)) Rf high. \\ \end{tabular} \\ Rai & \begin{tabular}{c} The rate of self-financing of \\ fixed assets \\ \end{tabular} & Equity/net fixed assets & \begin{tabular}{c} Equity/net fixed assets \\ (0.75; \(+\infty\)) Rmn high. \\ \end{tabular} \\ Rfei & \begin{tabular}{c} The rate of external financing \\ of fixed assets \\ \end{tabular} & Long-term liabilities/net fixed assets & \begin{tabular}{c} (\(0\); 0.5) Rfei low; (0.5; 1) Rfei medium; \\ (1; \(+\infty\)) Rmn high. \\ \end{tabular} \\ Rit & Term debt rate & Long-term liabilities/equity & \begin{tabular}{c} (\(-\infty\); 0) U (1;\(+\infty\)) Rf high; (0; 0.5)Rit low; \\ (0.5; 1) Rf medium. \\ \end{tabular} \\ Rlg & General liquidity ratio & Current assets/current liabilities & \begin{tabular}{c} (0; 66) Rlg low; (0.66; 1) Rlg medium; \\ (1; \(+\infty\) Rlg high. \\ \end{tabular} \\ Rli & Immediate liquidity rate & Treasury assets/current liabilities & \begin{tabular}{c} (\(-\infty\); 0.25) Rli low; (0.25; 0.5) Rli medium; \\ (0.5; \(+\infty\)) Rli high. \\ \end{tabular} \\ Rat & Total asset rate (treasury uses) & Treasury assets/total assets & \
\begin{tabular}{c} (\(-\infty\); 0.05) Rat low; \\ (0.05; 0.1) Rat medium; (0.1; \(+\infty\)) Rat high. \\ \end{tabular} \\ Vrac & Current assets turnover rate & Turnover/current assets &
\begin{tabular}{c} (0; 1) Vrac low; (1; 2) Vrac medium; \\ (2; \(+\infty\)) Vrac high. \\ \end{tabular} \\ \hline \hline \end{tabular}
\end{table} 
Table 1: The categories of analyzed variables. The results obtained, based on the calculations performed and on the financial indicators in Table 1, illustrate the results obtained in the next figures, which are presented and explained in detail. In Figure 3, the nature of the values of these rates may be due either to the declaration of an undersized net result, in order to escape certain tax charges (see the case of Rf and Rmn), or to the declaration of an oversized turnover in relation to the activity carried out. These declarations would be made precisely to mislead shareholders in terms of the entity's solvency and its ability to continue its activity in a foreseeable time horizon without going into insolvency or a suffering a significant reduction in activity (see the Rmn case).