You are the external auditor of Bunny Sdn Bhd (Bunty) for the year ending 31 December 2020. The audit firms data analytics software has shown the following statistics, relating to journal entries, using data provided by Bunny.

The statistics shows the total value (analyzed by time of posting), average value and department for each employee who has posted journals during the year.

Required

1. Using the statistics, identify and explain the matters, which you consider, require further investigation.

100 90 80 10,000 9,000 8,000 7,000 6,000 5,000 4,000 70 60 50 40 3,000 30 2,000 20 1,000 10 0 L Hicks A. Nagini (Finance) (Finance) Posted 9am-6pm T. Kama M. Albus (Finance) (HR) Posted 6pm - 9am 0 N. Flamel (Board) Average value