Brooklyn, an experienced auditor from the audit firm Liberty, noted a high risk of employee fraud schemes pertaining to cash

disbursements at Dewey Doggy, a large$-$scale hotdog stand. Which of the following audit data analytic $($ADA$)$ techniques could best be

used to test for fraudulent employee cash disbursements?

Brooklyn could use a visualization to search for fraudulent employee cash disbursements. Brooklyn could use ADA to create

a bar graph that could depict cash disbursements by day of the week. Using this information, Brooklyn could identify which,

if any days had cash disbursements incorrectly directed to employees.

Brooklyn could use a cluster analysis to search for fraudulent employee cash disbursements. Brooklyn could use ADA to

gather information regarding what time of day cash disbursements are processed. Using this information Brooklyn could

identify which, if any, times of day had cash disbursements incorrectly directed to employees.

ADA techniques would not be able to assist in testing for fraudulent employee cash disbursements. Brooklyn will need to

find another tool to assist in gathering evidence.

Brooklyn could use a matching analysis to search for fraudulent employee cash disbursements. Brooklyn could request the

listing of bank accounts and routing numbers that are used for employee payroll. Brooklyn could use ADA to search for

matches of bank account and routing numbers to those that are used for other cash disbursements. Any overlapping

information could be further investigated for potential fraud.