After reading the Case above I want your thought about the transactions below the Case

The Fraud Case Study Builder Inc. is an innovative construction company located in Western Canada. It employs staff of 150 and is relatively successful. Even though the company experiences steady growth in recent years, competition is fierce and margins are shrinking. A significant portion of the CEO's pay (Steve Smith) is profit-related. During audit planning this risk is identified and appropriate audit procedures are to be planned and executed to address this risk The General Journal The company provided you with a partial General Journal (GJ_Case_Study_A.csv). The total balance of the Journal is around $ 4,4 million. The FY start date is 1 January. Go to Case Data, and download the data file to your computer. Please note that the materiality for this audit engagement is $10,000 (reduce the weightings for the material value control point to 5% in the MindBridge tool). It is also important to note that bookkeeping is regularly done on weekends. Your task Analyze the general jornal using the MindBridge tool addressing the above fraud risk. Identify no more than 20 transactions using the various investigative features in MindBridge's Ai Auditor. Create 'tasks' for these transactions and export them from the Audit Plan section. J239 36.0% Dec 15, 2014 $4,099.88 Open Posted Date Credit $0.00 84.83 $4,015.05 Account Account Description TD Bank: US Dollar Currency Exchange & Rounding Accounts Receivable Memo Debit Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 10670 Paramount NW Production (US) Paramount NW Production (US) Paramount NW Production (US) $4,099.88 $0.00 $0.00 56500 12000 Showing 3 entries out of 3 230 32.5% Dec 15, 2014 $52,255.04 10 Account Description Account 12000 40900 15700 42200 50400 Debit $45,553.10 $0.00 $0.00 $0.00 $2,990.14 $0.00 $0.00 $0.00 $0.00 $3,711.80 Credit $0.00 $9,000.00 $2,990.14 $28,000.00 $0.00 $3,870.00 $2,452.20 $2,230.90 $3,711.80 $0.00 Posted Date Memo Accounts Receivable Other Services Roofing Material Sales: Hardware Material: Roofing Sales: Roofing GST Charged on Sales PST Payable Hardware Material: Hardware Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home 42400 23100 23000 15300 50200 Showing 10 entries out of 10