Baker is an auditor for ABC Company. As part of a proactive fraud audit (using CAATs), Baker runs the following tests: (1) a review of the sales register for dormant customer accounts that posted a sale within the last two months; and (2) a comparison of the sales register and shipment register for shipping documents that have no associated sales order.

Taken together, what type of noncash scheme is Baker most likely looking for or finds with these tests? Explain how each might identify fraud.