The owner of ABC Co. has asked your to look into a possible issue with the company's travel expenses. They have provided you with this year and last year's financial statements and the detail for the travel expense account. You will be conducting some audit procedures for ABC Co. and analyzing the results. The company has 4 sales managers that travel on a regular basis: Catherine Ames, Brody Callina, Doug Gartner, and Ustis Soizuka. The company has issued each of these employees a company Mastercard to be used for business expenses when traveling.