You are a forensic accountant for a public accounting firm whose client hired your team to perform a fraud investigation of the

accounts payable processes. As part of your fraud testing, you have acquired vendor data including bank accounts to which payments

are sent and employee data including bank accounts for direct deposit of paychecks. You need to compare the main vendor table to the

main employee table to search for potential fictitious vendors. Analyze the fields in the two tables on the next page, looking for

identical or similar fields. Based on what you find, identify three red flags for accounts payable fraud. Provide the record numbers from

the tables in your answer.

Main vendor table: Main employee table: