BRIEF CASES Assume that your data analytics examination related to employee records resulted in the following summary table for employees with annual salaries greater than $75,000: Assume that your data analytics examination related to the A/P vendor master file resulted in the following summary table for vendors with annual disbursements greater than $250,000 Salary Employee Name Bill Smithbob $125,000 $80,000 Social Employee Security Address 288-47-1624 127 Discovery Place, Johnsonville, PA 15243 Jenny Gump 412-85-1524 54320 University Avenue, Johnsonville, PA 15244 Clare Johnson 666-54-7430 12 Scenery Johnsonville, PA 15243 Andrew Samuel 856-47-5234 785 Summertime Way, Johnsonville, PA 15243 sunny day 999-99.9999 Weirton, PA 15243 Vendor Name Contact Address Phone Website DGL, LLC Doug 1234 Willey Street, 412-581-6802 Yes Landau Johnsonville, PA 15243 Marriott none PO Box 2701. None none Motels Johnsonville, PA 15243-2701 John's John 523 Chambers St, 412-792-2578 Yes Plumbing Carter Johnsonville, PA 15243 BSB Supply Wendy 127 Discovery Place, 412-581-1102 none House Bob Johnsonville, PA 15243 Johnsonville none 1 Water Street, 412-824-water Yes Water & County Courthouse, Sewer, Inc Johnsonville, PA 15243 $150,000 $75,000 $99,999 CASH DISBURSEMENT SCHEMES 192 3,000 1,100 Ken Mason William Close Store 5-year average - per employee 35 (1.2%) 90 (3.0%) 10 (0.9%) 10 (0.9%) 15 (1.2%) 8 (0.64%) 1.250 Case discussion: Given this fact pattern, identify up to four anomalies that might be consistent with a red flag associated with fraudulent disbursements, if any, and describe your rationale? b. Given your answer in case discussion "a" rank order those in terms of risk and discuss the rationale for your ranking. 2. Assume that the following store employees cam 100% of their payroll income from commissions. All sales have commissions associated with them. Further assume that your data analytics examination of store # 1246 cash registers yielded the following summary: Case discussion: a. Given this fact pattern, which employee's register data might be consistent with a red flag associated with fraudulent cash register disbursements, if any, and describe your rationale? b. Given your answer in case discussion "a" rank order those in terms of risk and discuss the rationale for your ranking. # Voids # Refunds Employee Name # Sales Transactions James Smith 2,000 Robbin Mead 200 Glen Biwen 1,000 25 (1.3%) 15 (7.5%) 10 (1.0%) 10 (0.5%) 10 (5.0% 5 (0.5%)