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Jean is working on the audit of Farside Enterprises, LLC$,$ a medium$-$sized firm and distributor of glassware and other glass products in the United States and Canada. Jean is keen to try an audit data analytics $($ADA$)$ procedure as part of the audit of payroll, and has asked you, her supervisor, for suggestions on what might be possible indicators of fraud in this area. Which of the following represent possible indications of fraudq? $($Select all that apply.$)$

More than one employee in the client's payroll system has the same routing and bank account number.

Some employees are paid monthly and others are paid bi$-$weekly.

Some employees who used to be listed as hourly employees are now listed as salaried employees and paid accordingly. Employees with the same job titles and responsibilities within the client's firm have large variances in hourly pay rates.

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