I haven’t looked into this in much detail, but if the rest of the board consists of people who aren’t involved in the company’s day-to-day operations as employees and only serve on the board, then if they are provided with forged contracts and other forgeries, like forged bills of lading, the board is satisfied as long as deals are “made,” goods “move,” and money is even coming in from some Swedish authority. And it’s also difficult for the auditor if they are fed forged documents. It’s hard to start disputing it if a bill of lading or similar indicates that goods have moved, a contract for the sale is found, and there’s potentially even correspondence to support it.
Of course, it’s a separate issue whether one should be a bit more skeptical if the agreed payment terms are out of this world.