As an auditor of Slinte, you are tasked to identify internal controls weaknesses. To help you focus on areas with increased risk, you rely on data reduction to focus your efforts and limit your audit scope. For example, you may want to look only at transactions for a given year. In this lab, you will learn to use filters and matching using vendor and employee records, a common auditor analysis. For one audit test, you have been asked to see if there are any potential matches between vendors and employees that might indicate risk of related-party transactions or fraud.

AQ1. Why is only one of the fuzzy matches in the first match a likely match and not the remaining ones? What additional data would be useful to understand the nature of the matched values? If you were the employee committing fraud, what would you try to do with the data to evade detection?