Main employee table: Record Employee ID First Last Name Address City State State Name Direct Deposit Account New 001 1000983 Latoya Johnson 9602 Bridge Rd. LA 64198068 Orleans 002 1000142 Jose Martinez 310 Archaic Dr. Atlanta GA 15361032 06892 Apt 1 Long 003 1000495 Lea Salong Chicago IL 15686 Avenue 004 1000583 Richard Malcolms 159 19th St. Lexington KY 1268680 901 Avenue 005 1001592 Cole Bridgerton Lexington KY 220000689 Street 006 1002593 Ramy Latkia 1200 6th St. Lafayette LA 100896213 007 1002553 Leanne Rhett 11 B Avenue C Boise ID 30000005696 8296 Abercorn 008 1002145 Rodger Hart Orlando FL 960085631 Rd. 7691 Leviathan 009 1002495 Nia Lanar Philadelphia PA 2256900008 Dr. 010 1002256 Ravina Smith 86 Elm St. Orlando FL 51598000531 011 1002632 Alisa Rodriguez 511 Route 3 Philadelphia PA 35000159 012 42 1002693 Matthew Luis 462 Apartment 2A Yellow Rd. Hartford ст 2005199943 013 1002956 Roland Cumberbatch 6021 Los Angeles Avenue Denver Co 8 1560860909 014 1002841 Inigo Montanez 1901 Longevity Circle Chicago IL 15168840000956 015 1003628 Lilith Spellman 152 Postal Rd. Denver 016 1003615 David Hatterfield 977 Leaf Avenue Atlanta 017 1003696 Bill Burnam 28510 English Ivy Circle Denver 8 38 Co GA 51356 018 1003574 Jesse Duram Denver Co Aquamarine Lane 8 3357000674 [Null] 11790000201 100015993358 019 1003126 Lan Brainaird 2860 Monitor Rd. Boise ID 020 1003478 Michaela Danvers 18059 Mobile Dr. Lafayette LA 10086415 1500086489 021 1003652 Isaac Benjamin 8620 Stick St. Chicago IL 16800089488634 15-A Ballpoint 022 1003693 Rhiannan Brannon Chicago IL 5489084690 Ave 023 1003125 Maria Matthews 9028 Olive Circle Savannah GA 24406060600 024 1003264 Joshua Gilbert 850 Draft Cir. Philadelphia PA 189608494990 025 1003256 Reynold Sims 9071 Quilt Lane Austin TX 630000215 Main vendor table: Record Vendor ID Vendor Name Address City State Bank Account 001 VICTFLO Victor's Flowers 65875 Peach Road Atlanta, GA 6500897531 002 REMMA Remy's 1200 Sixth Street Decatur, IL 100896213 003 REGIEX Regina Extracts 48920 South Route 3 Boise, ID 152238546 004 JOHNDURA J. Duram Landscaping 221 N. Ave Chicago, IL 556321958221 Philadelphia, 005 BELL Bella Telephones 4985 Oak Street 63258794 PA 006 ACACC Alicia's Accessories 1634 N. 98th Rd. Orlando, FL 115668453 007 MCLEA Mighty Cleaner Company 1114-A Plaza 19 Austin, TX 5221684446 008 JANIT Janitorial Services R Us 869 Champion St. 009 ALPACA1 Alpaca Services 45901 Route 15 Santa Fe, NM Boise, ID 112255348 5516848 Birmingham, 010 REFUNI Referee Universal 10091 Highland Drive 5551556489 AL 011 CHIKFAR Idaho Chicken Farm 1679 N. 11th St. Boise, ID 1008961555 Philadelphia, 012 BLUCLOWN Blue Clown Events 1000 Pittsburgh Street 1358168515 PA 013 MASSEFF Mass Effect Visual Arts 014 ATLASS Atlass Software Services 78 East Atlanta Drive 11202 Routweiller Court Lafeyette, LA 188886 Chicago, IL 156484651 015 RENODEMO Renovations and Demolition 46 Suite B Boston Avenue Denver, CO 599135515 016 DELAUTH 017 JOEJOE Delaware Pest Authority Joe's Joe Coffee Catering 881 Ranchero Blvd Savannah, GA 24406060600 1200 Coffee Court Lexington, KY 20020672132 018 LUISAIR Luis Air and Heating 908 Plant St. Denver, CO 1000004666 019 PUTPUT Computer Computer 5209 Long Ridge Circle Denver, CO 6960005464 020 RELATIV Relativity Media 0291 Ledge Cliff Dr. Orlando, FL 321500054866 021 MILKNIF Milly's Knife Polishing 39201-B Complexity Circle Hartford, CT 4486483773 022 SERVCO Serve Co. Disaster Cleaning 2 Meriam Way Evansville, IL 45341345354 023 BRASSPOL Brass Polishing - Commercial Services 29 Suite C Oxford Street New Orleans, 453453543453 LA 024 FLUSHIT FLUSH-IT Toilet Installation 9087 Avenue C Chicago, IL 1155283 Philadelphia, 025 MODE Modem's Monitors and More 1 Tech Drive 3438786155 PA
Main employee table: Record Employee ID First Last Name Address City State State Name Direct Deposit Account New 001 1000983 Latoya Johnson 9602 Bridge Rd. LA 64198068 Orleans 002 1000142 Jose Martinez 310 Archaic Dr. Atlanta GA 15361032 06892 Apt 1 Long 003 1000495 Lea Salong Chicago IL 15686 Avenue 004 1000583 Richard Malcolms 159 19th St. Lexington KY 1268680 901 Avenue 005 1001592 Cole Bridgerton Lexington KY 220000689 Street 006 1002593 Ramy Latkia 1200 6th St. Lafayette LA 100896213 007 1002553 Leanne Rhett 11 B Avenue C Boise ID 30000005696 8296 Abercorn 008 1002145 Rodger Hart Orlando FL 960085631 Rd. 7691 Leviathan 009 1002495 Nia Lanar Philadelphia PA 2256900008 Dr. 010 1002256 Ravina Smith 86 Elm St. Orlando FL 51598000531 011 1002632 Alisa Rodriguez 511 Route 3 Philadelphia PA 35000159 012 42 1002693 Matthew Luis 462 Apartment 2A Yellow Rd. Hartford ст 2005199943 013 1002956 Roland Cumberbatch 6021 Los Angeles Avenue Denver Co 8 1560860909 014 1002841 Inigo Montanez 1901 Longevity Circle Chicago IL 15168840000956 015 1003628 Lilith Spellman 152 Postal Rd. Denver 016 1003615 David Hatterfield 977 Leaf Avenue Atlanta 017 1003696 Bill Burnam 28510 English Ivy Circle Denver 8 38 Co GA 51356 018 1003574 Jesse Duram Denver Co Aquamarine Lane 8 3357000674 [Null] 11790000201 100015993358 019 1003126 Lan Brainaird 2860 Monitor Rd. Boise ID 020 1003478 Michaela Danvers 18059 Mobile Dr. Lafayette LA 10086415 1500086489 021 1003652 Isaac Benjamin 8620 Stick St. Chicago IL 16800089488634 15-A Ballpoint 022 1003693 Rhiannan Brannon Chicago IL 5489084690 Ave 023 1003125 Maria Matthews 9028 Olive Circle Savannah GA 24406060600 024 1003264 Joshua Gilbert 850 Draft Cir. Philadelphia PA 189608494990 025 1003256 Reynold Sims 9071 Quilt Lane Austin TX 630000215 Main vendor table: Record Vendor ID Vendor Name Address City State Bank Account 001 VICTFLO Victor's Flowers 65875 Peach Road Atlanta, GA 6500897531 002 REMMA Remy's 1200 Sixth Street Decatur, IL 100896213 003 REGIEX Regina Extracts 48920 South Route 3 Boise, ID 152238546 004 JOHNDURA J. Duram Landscaping 221 N. Ave Chicago, IL 556321958221 Philadelphia, 005 BELL Bella Telephones 4985 Oak Street 63258794 PA 006 ACACC Alicia's Accessories 1634 N. 98th Rd. Orlando, FL 115668453 007 MCLEA Mighty Cleaner Company 1114-A Plaza 19 Austin, TX 5221684446 008 JANIT Janitorial Services R Us 869 Champion St. 009 ALPACA1 Alpaca Services 45901 Route 15 Santa Fe, NM Boise, ID 112255348 5516848 Birmingham, 010 REFUNI Referee Universal 10091 Highland Drive 5551556489 AL 011 CHIKFAR Idaho Chicken Farm 1679 N. 11th St. Boise, ID 1008961555 Philadelphia, 012 BLUCLOWN Blue Clown Events 1000 Pittsburgh Street 1358168515 PA 013 MASSEFF Mass Effect Visual Arts 014 ATLASS Atlass Software Services 78 East Atlanta Drive 11202 Routweiller Court Lafeyette, LA 188886 Chicago, IL 156484651 015 RENODEMO Renovations and Demolition 46 Suite B Boston Avenue Denver, CO 599135515 016 DELAUTH 017 JOEJOE Delaware Pest Authority Joe's Joe Coffee Catering 881 Ranchero Blvd Savannah, GA 24406060600 1200 Coffee Court Lexington, KY 20020672132 018 LUISAIR Luis Air and Heating 908 Plant St. Denver, CO 1000004666 019 PUTPUT Computer Computer 5209 Long Ridge Circle Denver, CO 6960005464 020 RELATIV Relativity Media 0291 Ledge Cliff Dr. Orlando, FL 321500054866 021 MILKNIF Milly's Knife Polishing 39201-B Complexity Circle Hartford, CT 4486483773 022 SERVCO Serve Co. Disaster Cleaning 2 Meriam Way Evansville, IL 45341345354 023 BRASSPOL Brass Polishing - Commercial Services 29 Suite C Oxford Street New Orleans, 453453543453 LA 024 FLUSHIT FLUSH-IT Toilet Installation 9087 Avenue C Chicago, IL 1155283 Philadelphia, 025 MODE Modem's Monitors and More 1 Tech Drive 3438786155 PA
Pkg Acc Infor Systems MS VISIO CD
10th Edition
ISBN:9781133935940
Author:Ulric J. Gelinas
Publisher:Ulric J. Gelinas
Chapter14: The Human Resources (hr) Management And Payroll Processes
Section: Chapter Questions
Problem 7DQ
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Question
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You are a forensic accountant for a public accounting firm whose client hired your team to perform a fraud investigation of the accounts payable processes. As part of your fraud testing, you have acquired vendor data including bank accounts to which payments are sent and employee data including bank accounts for direct deposit of paychecks. You need to compare the main vendor table to the
main employee table to search for potential fictitious vendors. Analyze the fields in the two tables on the next page, looking for identical or similar fields. Based on what you find, identify three red flags for accounts payable fraud. Provide the record numbers from
the tables in your answer.
Vendor record # Employee Record#
________ ___________
________ ____________
_________ ____________
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