On the morning of 30^th June 2020 Mike was contacted by an employee, Judy who stated that she had not received her profit-sharing cheque which should have been issued on 22^nd May 2020. Mike stated that Judy had moved to another residence on 30^th April 2020 and forgot to notify the Human Resources Department of her new address. Mike believed that the check may have been sent to her prior address.

Mike contacted Human Resources Department, and was advised that the profit-sharing check had been issued on 18^th June 2020, and mailed to Judy address of record: 122 City Square, Kijabe. Mike then contacted payment department, and was advised that check number 17887 drawn on its account at Uwezo Bank in the amount of Kshs 14,712,190 and made payable to Judy, had been successfully cleared on 20^th June 2020 and appeared in the monthly bank statement. You preliminary suspicion is that the cheque was fraudulently endorsed in the accounts payable department.

Required;

1. Identify the various documentary, physical, circumstantial or oral (interview) evidence that you will target to build up you case for the forged cheque.
2. Identify the various lapses in the system of accounting and internal control that may have caused the forgery.
3. Prepare a concise report to the finance officer explain
   1. Scope of the engagement
   2. Investigation procedures followed
   3. Major finding (hypothetical based on evidence in (a) above)

Recommendation on improving the internal control and payment systems.