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:

Record Vendor ID Vendor Name Address City State Bank Account001 VICTFLO Victor's Flowers 65875 Peach Road Atlanta, GA 6500897531002 REMMA Remy's 1200 Sixth Street Decatur, IL 100896213003 REGIEX Regina Extracts 48920 South Route 3 Boise, ID 152238546004 JOHNDURA J. Duram Landscaping 221 N. Ave Chicago, IL 556321958221005 BELL Bella Telephones 4985 Oak Street Philadelphia, PA 63258794006 ACACC Alicia's Accessories 1634 N. 98th Rd. Orlando, FL 115668453007 MCLEA Mighty Cleaner Company 1114-A Plaza 19 Austin, TX 5221684446008 JANIT Janitorial Services R Us 869 Champion St. Santa Fe, NM 112255348009 ALPACA1 Alpaca Services 45901 Route 15 Boise, ID 5516848010 REFUNI Referee Universal 10091 Highland Drive Birmingham, AL 5551556489011 CHIKFAR Idaho Chicken Farm 1679 N. 11th St. Boise, ID 1008961555012 BLUCLOWN Blue Clown Events 1000 Pittsburgh Street Philadelphia, PA 1358168515013 MASSEFF Mass Effect Visual Arts 78 East Atlanta Drive Lafeyette, LA 188886014 ATLASS Atlass Software Services 11202 Routweiller Court Chicago, IL 156484651015 RENODEMO Renovations and Demolition 46 Suite B Boston Avenue Denver, CO 599135515016 DELAUTH Delaware Pest Authority 881 Ranchero Blvd Savannah, GA 24406060600017 JOEJOE Joe's Joe Coffee Catering 1200 Coffee Court Lexington, KY 20020672132018 LUISAIR Luis Air and Heating 908 Plant St. Denver, CO 1000004666019 PUTPUT Computer Computer 5209 Long Ridge Circle Denver, CO 6960005464020 RELATIV Relativity Media 0291 Ledge Cliff Dr. Orlando, FL 321500054866021 MILKNIF Milly's Knife Polishing 39201-B Complexity Circle Hartford, CT 4486483773022 SERVCO Serve Co. Disaster Cleaning 2 Meriam Way Evansville, IL 45341345354023 BRASSPOL Brass Polishing - Commercial Services 29 Suite C Oxford Street New Orleans, LA 453453543453024 FLUSHIT FLUSH-IT Toilet Installation 9087 Avenue C Chicago, IL 1155283025 MODE Modem's Monitors and More 1 Tech Drive Philadelphia, PA 3438786155

Main employee table:

Record Employee ID First Name Last Name Address City State State Direct Deposit Account001 1000983 Latoya Johnson 9602 Bridge Rd. New Orleans LA 64198068002 1000142 Jose Martinez 310 Archaic Dr. Atlanta GA 15361032003 1000495 Lea Salong 06892 Apt 1 Long Avenue Chicago IL 15686004 1000583 Richard Malcolms 159 19th St. Lexington KY 1268680005 1001592 Cole Bridgerton 901 Avenue Street Lexington KY 220000689006 1002593 Remy Latkia 1200 6th St. Lafeyette LA 100896213007 1002553 Leanne Rhett 11 B Avenue C Boise ID 30000005696008 1002145 Rodger Hart 8296 Abercorn Rd. Orlando FL 960085631009 1002495 Nia Lenar 7691 Leviathan Dr. Philadelphia PA 2256900008010 1002256 Revina Smith 86 Elm St. Orlando FL 51598000531011 1002632 Alisa Rodriguez 511 Route 3 Philadelphia PA 35000159012 1002693 Matthew Luis 462 Apartment 2A Yellow Rd. Hartford CT 2005189843013 1002956 Roland Cumberbatch 6021 Los Angeles Avenue Denver CO 1560860809014 1002841 Inigo Montanez 1901 Longevity Circle Chicago IL 15168840000856015 1003628 Lilith Spellman 152 Postal Rd. Denver CO 3357000674016 1003615 David Hatterfield 977 Leaf Avenue Atlanta GA [Null]017 1003696 Bill Burnam 28510 English Ivy Circle Denver CO 11790000281018 1003574 Jesse Duram 51356 Aquamarine Lane Denver CO 100015983358019 1003126 Len Brainaird 2860 Monitor Rd. Boise ID 10086415020 1003478 Michaela Danvers 18059 Mobile Dr. Lafeyette LA 1500086489021 1003652 Isaac Benjamin 8620 Stick St. Chicago IL 16800089488634022 1003693 Rhiannan Brannon 15-A Ballpoint Ave Chicago IL 5489084680023 1003125 Maria Matthews 9028 Olive Circle Savannah GA 24406060600024 1003264 Joshua Gilbert 850 Draft Cir. Philadelphia PA 189608494890025 1003256 Reynold Sims 9071 Quilt Lane Austin TX 630000215

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