credit note in respect of audit of payable

I'm not sure I can explain it better that what's there. If a company wants to decrease profits it could: 28/12/15 Dr Expense and Cr Creditor with a false invoice/journal. Then on 2/1/16 Dr Creditor and Cr Expense with a false credit note or journal to reverse the false transaction and to stop the creditor being paid for the false invoice.