Based on your examination of the Monthly Sales Analysis and the Sales Journal, what appears unusual and what fraud scheme(s) most likely are causing this (4 marks)

Monthly Sales Analysis 2014

Jan Feb Mar 1st Qtr

19,591 19,638 38,882 78,111

Apr May Jun 2nd Qtr

19,940 20,663 40,412 81,015

Jul Aug Sept 3rd Qtr

20,736 20,591 40,634 81,961

Oct Nov Dec 4th Qtr

20,708 20,937 43,203 84,848

Total $325,935

Sales Journal-Account # 700

Reference Date Invoice Number Debit Credit

11/30/2014 To date $282,732

12/1/2014 99523 1,875

12/2/2014 99524 2,265

12/2/2014 99525 1,695

12/4/2014 99526 2,261

12/6/2014 99527 2,744

12/8/2014 99528 2,875

11/12/2014 99529 1,866

18/12/2014 99532 1,081

24/12/2014 99533 2,255

26/12/2014 99534 3,000

30/12/2014 99537 1,533

30/12/2014 99538 3,000

30/12/2014 99539 3,750

30/12/2014 99540 3,500

30/12/2014 99541 1,503

31/12/2014 99543 4,000

31/12/2014 99545 4,000

31/12/2014 $325,935