Select one fraud audit procedure from the list provided that would prevent or detect the fraud described. The audit procedures may be used twice in this exercise or not at all. , The auditor suspects that a kiting scheme exists A. Compare the details of the cash receipts journal entries to the details of the corresponding daily de B. Obtain the January bank statement and compare the cleared checks to the posit slips The auditor suspects that a large receivable is fictitious year end December bank reconciliation C. Determine if there is any inventory on consignment. D. Inspect payroll check endorsements for similar handwriting The auditor suspects that selected employees of the company have received unauthorized raises from the company's payroll supervisor who has access tom payroll records v The auditor suspects that vouchers were prepared and processed by E. Prepare a bank transfer schedule an accounting department employee for merchandise that was neither ordered nor received F. Examine selected equipment repair orders and supporting documentation to determine the propriety of the charges The auditor suspects that the entity is inappropriately increasing the cash reported on its balance sheet by drawing a check on one account and not recording it as an outstanding check on that account, and simultaneously recording it as a deposit in a second account. G. Examine the entity's shipping documents to verify that the merchandise H. Determine that the details of selected prenumbered vouchers match I. Observe payroll check distribution on a surprise basis. that produced the receivable was actually sent to the customer related vendor's invoices The auditor suspects that the entity's controller has overstated sales J Vouch data in the payroll register to documented authorized pay rates in - and accounts receivable by recording fictitious sales to regular customers in the company's books the human resource department's files. K. Examine the supporting purchase orders and receiving reports for selected paid vouchers