For each of the following “abnormalities” indicate the type of error or fraud that might have occurred and how would you resolve your doubts.

• December 2019 sales are 12 percent higher than December 2018 sales.
• Revenue from scarp sales has declined by 45 percent this year.
• Inventory turnover has declined from 5.0 times to 2.5 times during the current year, while sales have increased by 25 percent.
• AR turnover decreased from 12 times to 7 times during the current year, while sales increased by 40 percent.
• Repairs and maintenance expense, as a percentage of sales, has increased from 6 percent to 12 percent during the current year.