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

Survey of Accounting (Accounting I)
8th Edition
ISBN:9781305961883
Author:Carl Warren
Publisher:Carl Warren
Chapter14: Decentralized Operations
Section: Chapter Questions
Problem 14.3E
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Related questions
Question
100%
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#
________               ___________
________             ____________
_________            ____________
 
 
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
Transcribed Image Text: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
Transcribed Image Text: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
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