After reading the case below I want your thoughts about the seven 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 (G)_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 journal 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. Transaction # Overall Risk Posted Date Monetary Value # of Entries Status 1281 41.2% Jan 25, 2015 6522.36 Account 1500 23150 21050 54950 4950 54950 Account Description Purchase Discounts GST Paid on Purchases AMEK Payable Subcontractors Subcontractors Subcontractors Posted Date Jan 25, 2015 Jan 25, 2015 Jan 25, 2015 Jan 25, 2015 Jan 25, 2015 Jan 25, 2015 Memo AMEX, Catanach, Douglas AMEX, Catanach, Douglas AMEX, Catanach, Douglas AMEX, Catanach, Douglas AMEX, Catanach, Douglas AMEX, Catanach, Douglas Debit $0.00 346 32 0.00 475.08 $2,850.48 2,850 48 Credit 130.45 $0.00 $6,391.91 0.00 $0.00 0.00 Showing 6 entries out of 6 J418 39.8% Mar 5, 2015 $3,215.98 Account Description Drywall Visa Payable Purchase Discounts GST Paid on Purchases Posted Date Mar 5, 2015 Mar 5, 2015 Mar 5, 2015 Mar 5, 2015 Memo Debit 3,045.22 $0.00 0.00 $170,76 Credt Account 5200 21100 51500 23150 Visa, Lexington Drywall Inc visa, Lexington Drywall Inc Visa, Lexington Drywall Inc Visa, Lexington Drywall Inc $0.00 3,055.18 160.80 $0.00 Showing 4 entries out of 4 192 37.3% Sep 5, 2014 $24,075.00 Account 21080 21000 Account Description Mastercard Payable Accounts Payable Memo Posted Date Sep 5, 2014 Sep 5, 2014 Debit $0.00 24,075.00 Credit 24,075.00 $0.00 Hesiman Construction Hesiman Construction Showing 2 entries out of 2 1273 34.7% Dec 31, 2014 $25,685.42 Account 21080 10600 21100 Account Description Mastercard Payable TD Bank Current Visa Payable Posted Date Dec 31, 2014 Dec 31, 2014 Dec 31, 2014 Memo Credit card payment Credit card payment Credit card payment Debit 24,075.00 $0.00 1,610.42 Credit $0.00 25,685,42 0.00 Showing 3 entries out of 438 33.8% Mar 23, 2015 $22,290.38 eransactionld Account Description Posted Date Mar 23, 2015 Mar 23, 2015 Debit Credit Account 21080 21000 Memo Mastercard Payable Dunwoody Wire& Cable Dunwoody Wire& Cable $0.00 22,290.38 Accounts Payable 22,290.38 $0.00 Showing 2 entries out of 2 128 Oct 12, 2014 $1,680.31 Account Account Description Visa Payable Drywall Purchase Discounts GST Paid on Purchases Posted Date Oct 12, 2014 Oct 12, 2014 Oct 12, 2014 Oct 12, 2014 Memo Debit 21100 5200 1500 23150 Visa, Lexington Drywall Inc Visa, Lexington Drywall Inc Visa, Lexington Drywall Inc Visa, Lexington Drywall Inc 0.00 1,591.09 0.00 89.22 Credit 1,596.29 0.00 84.02 0,00 Showing 4 entries out of 4 J439 31,1% Mar 23, 2015 $6,723.82 Account 21080 21000 Account Description Mastercard Payable Accounts Payable Posted Date Mar 23, 2015 Mar 23, 2015 Memo Khwi Lumber Kiwi Lumber Debit $0.00 6,723.82 Credit 6,723.8 0.00 Showing 2 entries out of 2 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 (G)_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 journal 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. Transaction # Overall Risk Posted Date Monetary Value # of Entries Status 1281 41.2% Jan 25, 2015 6522.36 Account 1500 23150 21050 54950 4950 54950 Account Description Purchase Discounts GST Paid on Purchases AMEK Payable Subcontractors Subcontractors Subcontractors Posted Date Jan 25, 2015 Jan 25, 2015 Jan 25, 2015 Jan 25, 2015 Jan 25, 2015 Jan 25, 2015 Memo AMEX, Catanach, Douglas AMEX, Catanach, Douglas AMEX, Catanach, Douglas AMEX, Catanach, Douglas AMEX, Catanach, Douglas AMEX, Catanach, Douglas Debit $0.00 346 32 0.00 475.08 $2,850.48 2,850 48 Credit 130.45 $0.00 $6,391.91 0.00 $0.00 0.00 Showing 6 entries out of 6 J418 39.8% Mar 5, 2015 $3,215.98 Account Description Drywall Visa Payable Purchase Discounts GST Paid on Purchases Posted Date Mar 5, 2015 Mar 5, 2015 Mar 5, 2015 Mar 5, 2015 Memo Debit 3,045.22 $0.00 0.00 $170,76 Credt Account 5200 21100 51500 23150 Visa, Lexington Drywall Inc visa, Lexington Drywall Inc Visa, Lexington Drywall Inc Visa, Lexington Drywall Inc $0.00 3,055.18 160.80 $0.00 Showing 4 entries out of 4 192 37.3% Sep 5, 2014 $24,075.00 Account 21080 21000 Account Description Mastercard Payable Accounts Payable Memo Posted Date Sep 5, 2014 Sep 5, 2014 Debit $0.00 24,075.00 Credit 24,075.00 $0.00 Hesiman Construction Hesiman Construction Showing 2 entries out of 2 1273 34.7% Dec 31, 2014 $25,685.42 Account 21080 10600 21100 Account Description Mastercard Payable TD Bank Current Visa Payable Posted Date Dec 31, 2014 Dec 31, 2014 Dec 31, 2014 Memo Credit card payment Credit card payment Credit card payment Debit 24,075.00 $0.00 1,610.42 Credit $0.00 25,685,42 0.00 Showing 3 entries out of 438 33.8% Mar 23, 2015 $22,290.38 eransactionld Account Description Posted Date Mar 23, 2015 Mar 23, 2015 Debit Credit Account 21080 21000 Memo Mastercard Payable Dunwoody Wire& Cable Dunwoody Wire& Cable $0.00 22,290.38 Accounts Payable 22,290.38 $0.00 Showing 2 entries out of 2 128 Oct 12, 2014 $1,680.31 Account Account Description Visa Payable Drywall Purchase Discounts GST Paid on Purchases Posted Date Oct 12, 2014 Oct 12, 2014 Oct 12, 2014 Oct 12, 2014 Memo Debit 21100 5200 1500 23150 Visa, Lexington Drywall Inc Visa, Lexington Drywall Inc Visa, Lexington Drywall Inc Visa, Lexington Drywall Inc 0.00 1,591.09 0.00 89.22 Credit 1,596.29 0.00 84.02 0,00 Showing 4 entries out of 4 J439 31,1% Mar 23, 2015 $6,723.82 Account 21080 21000 Account Description Mastercard Payable Accounts Payable Posted Date Mar 23, 2015 Mar 23, 2015 Memo Khwi Lumber Kiwi Lumber Debit $0.00 6,723.82 Credit 6,723.8 0.00 Showing 2 entries out of 2