You are auditing a distributor (wholesaler) of computer equipment. Your client sells (distributes) only HP computer equipment. The purchasing agent of your client was able to order merchandise from HP and have it delivered to his friend's house. The purchasing agent and his friend would then sell the diverted HP computers for $500 each and keep the proceeds. This fraud was most likely accomplished due to Undue pressure of your client to meet earnings targets. The person who records accounts receivable also prepares the financial statements. R Employees eat lunch in the warehouse that stores the inventory. Ineffective controls for matching invoices with receiving reports before cash disbursements are authorized. Checks not being pre-numbered