A policy of paying vendors on a more timely basis in order to avoid incurring penalty charges does not indicate the need to extend the search for other indicators of fraud. This practice is a sound business decision aimed at saving the company money by avoiding unnecessary penalties. It does not raise any red flags or suggest any fraudulent activity. On the other hand, significant increases in an employee's standard of living, weaknesses in internal controls, and excessively high procurement costs compared to previous years can be potential indicators of fraud.