Josie Raven was auditing the financial statements of World Wholesale Industries when she was presented with a curious situation. A member of World's top management team approached her with an anonymous note that had been retrieved from the company's suggestion box. The note accused unnamed employees in World's IT department of altering the accounts payable database by entering bogus transactions involving fictitious vendors. Payments made to this fictitious vendor were being intercepted and cashed by the fraudster. Required:

1.What tests of controls would be effective in helping Raven determine whether World's vendor database was susceptible to fraud?

2. What computerassisted audit technique would be effective in helping Raven determine whether World's vendor database had actually been falsified?