C. The purchase ledger clerk of Painswick Ltd has been channelling payments to suppliers into their own bank account by altering bank account details of the relevant suppliers on the BACS masterfile. In order to disguise this activity the purchase ledger clerk has: Posted the relevant invoices to the purchase ledger twice; one entry has been made correctly to the relevant expense account while the other has been debited to a suspense account Matched and removed the duplicate invoices and payments before the monthly reconciliation of supplier accounts is performed Required Based on the above example of a fraud, identify the procedures which would have enabled the forensic auditor to identify this fraud and quantify the loss to the company