Question 23 (2 points) An auditor is investigating the performance of a division with an unusually large increase in sales, gross margin, and profit. Which of the following indicators is least likely to suggest the possibility of sales-related fraud in this division? The auditor has taken a random sample of sales invoices, but the auditor cannot locate a shipping document for a number of sales transactions selected for November and December There is an unusually large amount of sales returns recorded after year-end. One of the division's major competitor's went out of business during the year. A significant portion of divisional management compensation is based on reported divisional profits