You contact Mr. Brackens and inform him that you will be conducting an audit of his area and it will begin tomorrow. You will be conducting an audit of the area to close out the audit that was started a few years ago. You don’t expect to be in the area more than a few days at most, but would appreciate his and his staff’s full cooperation. Mr. Brackens informs you that he and his staff do not have time for you to come in until, at the minimum, 3 months from now. Needless to say, after going back and forth between him and your boss, you make plans to conduct the audit tomorrow. You pull a listing of invoices paid to the highest paid vendors. The list starts on the next page.

1. After reviewing the detailed listings, do you have any suspicions? If so what are they?
2. What are your next steps?

 
 
 
 
 
 
 

JMC DATA FILE: PURCHASES DATE RANGE: 01/01/01-12/31/02 SORT FIELD: Vendor Name/Date DATE VENDOR NAME 01/06/00 AA Supply 03/06/00 AA Supply 05/08/00 AA Supply 07/10/00 AA Supply 07/23/00 AA Supply 09/11/00 AA Supply 10/02/00 AA Supply 11/20/00 AA Supply 12/28/00 AA Supply 01/08/01 AA Supply 02/12/01 AA Supply 03/19/01 AA Supply 04/09/01 AA Supply 05/07/01 AA Supply 06/11/01 AA Supply 08/13/01 AA Supply 10/01/01 AA Supply 11/05/01 AA Supply 12/17/01 AA Supply 01/02/02 AA Supply 01/23/02 AA Supply 02/03/02 AA Supply 02/24/02AA Supply 03/20/02 AA Supply 04/03/02 AA Supply 04/28/02 AA Supply 05/15/02 AA Supply 06/02/02 AA Supply 06/30/02 AA Supply 07/09/02 AA Supply 07/25/02 AA Supply 08/25/02 AA Supply 09/18/02 AA Supply 10/23/02 AA Supply 11/13/02 AA Supply 12/23/02 AA Supply VENDOR PURCHASING AGENT NUMBER 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel 3282 Rydel INVOICE CHECK NUMBER AMOUNT NUMBER 6,307 4289 4,509 4334 13,502 4362 374 4397 9,526 4410 5,224 4429 200001001 200003040 200005005 200007020 200007045 200009021 200010003 200011056 200012099 200101010 200102025 200103035 200104040 200105015 200106021 200108027 200110001 200111015 200112036 200201004 200201054 200202006 200202068 200203045 200204007 200204085 200205040 200206003 200206059 200207010 200207098 200208069 200209027 200210058 200211045 200212058 18,254 4444 4,198 4478 5,300 4499 7,143 4507 15,445 4522 555 4548 9,348 4561 7,477 4586 8,668 4613 6,286 4655 14,721 4684 937 4720 9,798 4759 8,873 4782 4,167 4803 3,009 4812 6,104 4826 16,875 4854 2,567 4858 2,775 4889 807 4899 743 4918 12,224 4961 659 4969 9,687 4992 7,477 5023 8,997 5039 9,526 5088 4,455 5119 14,778 5169 261,295 Activate Windo