After reading the Case above I want your thought about the Two 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. 492 54.9% Dec 28, 2014 $95,000.00 Account Description Material: Hardware Hardware Posted Date Debit Account 50200 15700 Credit $95,000.00 $0.00 Memo Dec 28, 2014 adjust per Steve Smith $0.00 Dec 28, 2014 adjust per Steve Smith 95,000.00 Showing 2 entries out of 2 A J490 50.0% Dec 28, 2014 $29,000.00 2 Account 50200 15700 Posted Date Dec 28, 2014 Dec 28, 2014 Credit $29,000.00 $0.00 Account Description Memo Debit $0.00 $29,000.00 Material: Hardware adjust per Steve Smith Hardware adjust per Steve Smith Showing 2 entries out of 2