Final answer:
A fraudster crafting fictitious financial statements unrelated to actual data is an example of 'going outside the accounting system.' This deliberately deceptive method bypasses legitimate accounting processes, thus avoiding detection through standard audits.
Step-by-step explanation:
If a fraudster uses his computer to produce fictitious financial statements while completely ignoring the data in the accounting system, this is an example of going outside the accounting system. This method is characterized by the creation of false documents and records that have no basis in the actual accounting data. The fraudster does this in an attempt to deceive by crafting financial statements that reflect desired, yet untrue, financial positions or performances.
While beating the accounting system might involve finding loopholes or weaknesses within the existing accounting framework, and playing the accounting system could involve manipulating actual data within the constraints of the system, going outside the accounting system involves creating false financial information entirely disconnected from any legitimate accounting processes. This kind of fraud is particularly dangerous because it doesn't leave traces within the legitimate accounting data trail, making it harder to detect through regular auditing methods.