You are a senior external auditor for a global public accounting firm. This morning, you received an email from a firstyear associate in the firms Audit Data Analytics group containing the output of the fraud analytics they ran for your current engagement. Unfortunately, this firstyear forgot to label each journal entry they identified with the test that identified it. Before bothering this firstyear during their first busy season, try to match up each of the following fraud analytics to the journal entry (shown in AD) it identified as a red flag for fraud.

Fraud analytics:

Field analysis: Journal entries with missing items or invalid items in a data field Unbalanced journal entries: Debit amount does not equal credit amount Keyword testing: Searches for words in the journal entry description that indicate fraud Round dollar entries: Transactions where the dollar amount ends in .00.

A. B. \begin{tabular}{|r|l|l|r|r|r|r|} \hline JE Number & Date & Entered By & Approved By & Account & Account Name & Journal Entry Description \\ \hline 10062354 & 06/22/202X & BPIPER & & 130 & Accounts receivable & Sales order \#1566-B \\ \hline 10062354 & 06/22/202X & BPIPER & & 710 & Credit sales & Sales order \#1566-B \\ \hline \end{tabular} C. \begin{tabular}{|r|l|l|r|l|r|r|} \hline JE Number & Date & Entered By & Approved By & Account & Account Name & Journal Entry Description \\ \hline 10098631 & 08/12/202X & BPIPER & DTENANT & 100 & Cash & Sales order \#4052 2/10 discount terms \\ \hline 10098631 & 08/12/202X & BPIPER & DTENANT & 782 & Sales discounts & Sales order \#4052 2/10 discount terms \\ \hline 10098631 & 08/12/202X & BPIPER & DTENANT & 130 & Accounts receivable & Sales order \#4052 2/10 discount terms \\ \hline \end{tabular} D. \begin{tabular}{|r|l|l|l|l|l|l|} \hline JE Number & Date & Entered By & Approved By & Account & Account Name & Journal Entry Description \\ \hline 10042615 & 12/23/202X & BPIPER & DTENANT & 150 & Inventory & Sales order \#100000 \\ \hline 10042615 & 12/23/202X & BPIPER & DTENANT & 800 & Cost of goods sold & Sales order \#100000 \\ \hline \end{tabular}