Managers would want to ensure that inventory matches what they $($or their company$)$ ordered, that invoices aren't paid

more than once, and that the payments are sent to approved parties.

Auditors are interested in testing the internal controls that govern who can create orders, receive items, and approve

payments. In addition to segregation of duties, they may be interested in matching each of the documents $($i$.$e$.,$ purchase

order, receiving report, and vendor invoice$)$ in a three$-$way match.

To answer the following questions, use the Tableau workbook and Excel data files found below. The P$2$P data, shown in

Exhibit $10-2,$ have joined together the following tables into one file.

Data: $10-2$ P$2$P Data.zip $-551$KB Zip $/594$KB Excel

Submit your answers for the following Analysis Questions in the text entry field below.

What do you consider "abnormally high"? Are these suspicious?

What statistical tools can the company use to diagnose behavior that is outside of normal behavior?

How might an outlier be used to focus the auditors on high$-$risk transactions?

Why aren't the other purchases suspicious?

While you still have your auditor hat on$,$ what are some additional analyses you could perform to understand whether the purchase process is being followed or controls are functioning properly?