The management of AAAA Company has observed that the company's cash outflows have been increasing much more rapidly than its inflows. Management cannot understand the change; from its perspective, it has been "business as usual." Management has asked you, a fraud expert, to help them understand what is going on. You have decided that the best place to start your investigation is to take a sample of canceled checks and verify that both the controller and another manager signed them - a procedure required by company policy.

Check numbers for the period range from 100 to 800.

Using Table 8.1, follow the instructions below to select a random sample of 15 checks to examine.

Start from the bottom left of the table. Move through the table from left to right and from bottom to top. Skip the numbers outside the relevant range. Use the middle three digits of each number.

Item	1	2	3	4	5	6	7	8
1000	37039	97547	64673	31546	99314	66854	97855	99965
1001	25145	84834	23009	51584	66754	77785	52357	25532
1002	98433	54725	18864	65866	76918	78825	58210	76835
1003	97965	68548	81545	82933	93545	85959	63282	61454
1004	78049	67830	14624	17563	25697	07734	48243	94318
1005	50203	25658	91478	08509	23308	48130	65047	77873
1006	40059	67825	18934	64998	49807	71126	77818	56893
1007	84350	67241	54031	34535	04093	35062	58163	14205
1008	30954	51637	91500	48722	60988	60029	60873	37423
1009	86723	36464	98305	08009	00666	29255	18514	49158
1010	50188	22554	86160	92250	14021	65859	16237	72296
1011	50014	00463	13906	35936	71761	95755	87002	71667
1012	66023	21428	14742	94874	23308	58533	26507	11208
1013	04458	61862	63119	09541	01715	87901	91260	03079
1014	57510	36314	30452	09712	37714	95482	30507	68475
1015	43373	58939	95848	28288	60341	52174	11879	18115
1016	61500	12763	64433	02268	57905	72347	49498	21871
1017	78938	71312	99705	71546	42274	23915	38405	18779
1018	64257	93218	35793	43671	64055	88729	11168	60260
1019	56864	21554	70445	24841	04779	56774	96129	73594
1020	35314	29631	06937	54545	04470	75463	77112	77126
1021	40704	48823	65963	39659	12717	56201	22811	24863
1022	07318	44623	02843	33299	59872	86774	06926	12672
1023	94550	23299	45557	07923	75126	00808	01312	46689
1024	34348	81191	21027	77087	10909	03676	97723	34469
1025	92277	57115	50789	68111	75305	53289	39751	45760
1026	56093	58302	52236	64756	50273	61566	61962	93280
1027	16623	17849	96701	94971	94758	08845	32260	59823
1028	50848	93982	66451	32143	05441	10399	17775	74169
1029	48006	58200	58347	66577	68583	21108	41361	20732

1030 56640 27890 28825 96509 21363 53657 60119 75385