An internal auditor suspects that certain employees are ordering merchandise for themselves over the internet, using company-issued credit cards. In the monthly statements from the card issuer, the transactions' vendor names and invoice numbers are not captured consistently. The employees making the transactions and their supervisors may be conspiring against the company. Before gathering evidence regarding the potential fraud, the internal auditor most likely would define the scope of the audit in terms of the population of: Bank accounts. Receiving reports. Company issued credit card transactions. All approved vouchers