Chat with us, powered by LiveChat ACC693 Southern New Accounts Payable Fraud Report to Management | All Paper
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Assume you have just been hired by a company’s internal audit department to examine a particular data set to determine whether there have been any fraudulent disbursements/reimbursements. In addition to the circumvention of internal controls, you should look for fraudulent activity. Various data analysis software could be used in your investigation, including Microsoft Excel and Access. This is the last section for the report. Add on to the attached file ACC 693 Milestone Three.
Report to Management 
A. What type of fraud was committed, and who is the suspect? Elaborate on the process that led you to these conclusions. 
B. During your analysis, what did you determine to be the amount of misappropriation? 
C. Describe, in detail, the effectiveness of the online resources used in collecting evidence and conducting the investigation. 
D. What evidence proves that the elements of the fraud triangle are present? Support your response with examples. 
E. How can internal controls, particularly IT-related controls, be updated/revised to prevent this fraud from occurring again? 
F. Describe how the investigation adhered to professional codes of conduct.
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1
Wayland Manufacturing Company
Southern New Hampshire University
ACC 693 – Milestone Three
Testing of Hypothesis
Darren Robbins
April 27, 2019
Wayland Manufacturing Company
III.
2
Testing of Hypothesis
A. Testing of Hypothesis: Analytical Tests
Accounts payable fraud is the most damaging of frauds and it can completely lead to the
downfall of a company. This is why it is normally in the focus of auditors to detect any
anomalies using analytical tests. Therefore, analytical tests are a crucial part of the audit process.
Such tests enhance the evaluation of a company’s financial information by measuring
relationships in both financial and nonfinancial information. In addition, analytical tests help in
investigating fluctuations which are inconsistent with other relevant information to check the
difference from expected values. It is crucial to conduct analytical tests for the purpose of the
assessment of the risk of material misstatement. In addition, analytical tests are done so as to
ascertain whether the financial information provided by the management is a true representation
of the entity (Knechel & Salterio, 2016).
For the Wayland Manufacturing Company, to detect the accounts payable fraud, variance
analysis and trend analysis are relevant analytical tests to spot any material misstatement.
Variance analysis investigates the difference between actual and estimated behavior. Differences
noted shows the deviation from expectations and an interpretation of the occurrence of the
difference. Variance analysis aids in the comprehension of fluctuations. On the other hand, trend
analysis detects the happenings over time while making comparisons of the previous balances
with current balances. Through trend analysis, an auditor notes and evaluates any significant
deviation from the trend established.
As an auditor, the assurance from analytical tests is based on the consistency of the
amounts with expectations developed from information on the company’s financial records. The
reliability of such information utilized in developing expectations should be proper for the
Wayland Manufacturing Company
3
desired level of assurance from the analytical tests. Therefore, the reliability of the information is
assessed by considering the information sources and the conditions under which it was gathered
and reported. This means that it is crucial to consider whether the information was collected from
independent sources or whether the information was developed using a reliable system with
adequate controls.
B. Testing of Hypothesis: Fraud Risk Inquiries
Auditors implement other procedures to detect fraud. The auditor’s account of fraud
should be blended into the audit process and updated until the audit is completed. Fraud risk
enquiries require the auditor to gather information for the identification of risks of the potential
for material misstatement, the assessment of the risks after taking into consideration an
evaluation of the company’s internal controls and the final response to the results (Eutsler,
Nickell, & Robb, 2016).
Detecting material misstatement in a company’s financial records is the heart of an audit.
The emphasis of inquiries is to maintain a questioning mind and apply professional skepticism in
evaluating evidence throughout the audit, which is crucial in testing the fraud hypothesis.
C. Testing of Hypothesis: Additional Procedures
More information could be gathered through inspection, external confirmation and
observation. Notably, the inspection of a company’s documents offers a varying degree of
reliability. Besides, inspecting physical assets is a highly reliable evidence of whether they exist
or not. On the other hand, observation of the client’s policy application offers assurance of the
procedures applied at any given time. Finally, external confirmation normally engages third
parties to make assurances on information that they may be able to certify (Knechel & Salterio,
2016).
Wayland Manufacturing Company
4
D. Testing of Hypothesis: Conclusions
There is potential accounts payable fraud. First of all, the internal controls are deficient.
In addition, the significant turnover implies that employees are unhappy. Unhappy employees are
almost a prerequisite for accounts payable fraud. Furthermore, the amounts in the general ledger
concerning the purchases on accounts payable transactions vary a lot for the twelve months. This
may mean that there are gaps that are not accounted for.
E. Testing of Hypothesis: Data Analysis Tools
Data analytics determines the audit quality. Through the use of power view, enabled by
Microsoft excel, I was able to filter, sort and highlight data on the company’s spreadsheet. This
provided insights on the nature of the accounts payable transactions. I also performed a
comparison of previous month’s balances with current months to identify the variations in
information. These tools help in the provision of insights so as to draw relevant information from
such analytics (Earley, 2015).
F. Testing of Hypothesis: Test
Testing of hypothesis affects the efficiency of audit and decision defensibility. Therefore,
it is important to add on resources in testing of the fraud hypothesis. Electronic evidence
investigation can be key in testing of the fraud hypothesis. Digital evidence can solicit relevant
data useful in the preparation of audit report and the testing of the hypothesis.
5
Wayland Manufacturing Company
References
Earley, C. E. (2015). Data analytics in auditing: Opportunities and challenges. Business
Horizons, 58(5), 493-500.
Eutsler, J., Nickell, E. B., & Robb, S. W. (2016). Fraud risk awareness and the likelihood of
audit enforcement action. Accounting Horizons, 30(3), 379-392.
Knechel, W. R., & Salterio, S. E. (2016). Auditing: Assurance and risk. Routledge.
Vendor_No
6955
6925
3995
1478
4585
4708
5225
2646
1438
4155
1806
8695
2498
2048
5175
2705
5445
1418
6876
935
8748
7748
1545
8805
8785
4575
846
1565
6065
8355
3775
1975
2457
5945
2046
2416
7768
2616
8235
7147
4777
745
2376
7167
5906
7265
Vendor
People Dynamics Inc
Peachtree & Hall
Halpern Rubber Co
Borders Interstate
Inskip Design
Jamour Supply
Kolmar Audio
Eastern Energy
Big East Marketing
Heffner Electric A/P Dept
Carpenter Co
Wllms & Assoc Cars
DM Biscuit Co Inc
Cola Bottlers
Keoughs Travel
Emory University
Louisiana Disc Whse Co
Belton Drug Store
Para Legal
Anderson Shoe
Wm Robert Hall
Sert Co
Boulevard Pharmacy
World Photonics
World Electric
Howell Lighting Inc
Amsco Corp-Att Fran Popp
Bradlee Only
Narita Tool Co
Ttc Minigroup
Flow Tech
Clayton Of America
Dell Service Inc.
Mudge & Co
Coastal Woods, Inc.
De Muro Sds
Sillcocks Co
Eastern Electronic Servic
Tool Warehouse
Prizes Unlimited
Jetto-Global Corp
Al Harris & Sons
David Wilson Paper Co
Production Fast Corp
Micro Tech Corp
R. Anthony Company
Invoice_Date
1/13/2018
1/16/2018
1/19/2018
1/22/2018
1/23/2018
1/23/2018
1/23/2018
1/23/2018
1/23/2018
1/23/2018
1/25/2018
1/28/2018
1/28/2018
1/27/2018
1/27/2018
2/3/2018
2/3/2018
2/2/2018
2/2/2018
2/2/2018
2/4/2018
2/4/2018
2/6/2018
2/6/2018
2/6/2018
2/6/2018
2/6/2018
2/8/2018
2/8/2018
2/11/2018
2/11/2018
2/9/2018
2/9/2018
2/9/2018
2/7/2018
2/7/2018
2/15/2018
2/15/2018
2/16/2018
2/17/2018
2/17/2018
2/17/2018
2/18/2018
2/18/2018
2/19/2018
2/21/2018
Month
January
January
January
January
January
January
January
January
January
January
January
January
January
January
January
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
February
Invoice_Amount
$8,046.14
$9,546.55
$5,845.00
$12,638.05
$6,880.80
$2,635.20
$318.23
$1,460.59
$270.00
$190.32
$17.86
$5,188.80
$2,676.49
$1,260.00
$639.43
$22,660.01
$9,314.45
$3,100.75
$2,477.38
$1,408.68
$1,059.60
$865.20
$1,374.70
$1,179.94
$626.40
$442.24
$184.80
$55.30
$38.02
$8,550.96
$4,795.44
$3,680.26
$3,300.77
$3,154.10
$1,628.93
$60.64
$410.88
$291.60
$1,728.00
$560.88
$489.46
$64.37
$157.25
$93.00
$2,188.42
$1,052.02
RR_No
36211
36212
36213
36214
36215
36216
36217
36218
36219
36220
36221
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36223
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36256
1685
1435
3565
1888
6947
8295
675
3405
5885
8756
1015
1845
6965
5165
6096
4045
1378
8195
1426
2125
4385
1448
4275
5705
5536
6596
3475
2485
6386
765
5896
6296
4046
3785
7825
1096
1175
2298
1465
5435
2865
7625
955
4355
6455
5938
3985
Callahan Progressive Co
Betty’s Hallmark
Fayrfax Inc
Class Drug Inc
Pearey Corp
Townsville Inc
Air Energy Inc
Everhart Co
Michael Locks Inc
Work Uniform
Aspen Cosmetics
Centrex Works
Pet Animal Sply
Kaufmann’S Healthfood Store
Neal Glassman Inc
Harbour Libraries
Barber World
Tone Usa Ltd
Beratec Inc
Community Pharmacy
Hilton Fastening
Black Line Graphics
Hewitt Grocery Limited
Matrix Cast Composites
Marianne Leech
Oncology-Hematology Assoc
Evert Transport Corp
Dimodi
North Atlantic Sales
All World Dinettes Inc
Micro Screw & Supply Co
Newmade Prods
Harold Ellis Co
Fontaine’s Radio & TV Ser
Stack Storage
Assisted Care Partners Inc
Assoc Growth
Craft Binder All To
BNW Plastics
Liddy Press
Enerplex Group, Inc.
Rosen Comercial Import
Apogee Print, Inc.
Hicks Electrical
North Tech Albany
Mohegan Flight Systems
Gropius Water Tech Group,Inc
2/21/2018
2/21/2018
2/23/2018
2/23/2018
2/24/2018
2/21/2018
2/21/2018
2/21/2018
2/22/2018
2/22/2018
3/7/2018
3/9/2018
3/9/2018
3/11/2018
3/13/2018
3/13/2018
3/13/2018
3/14/2018
3/15/2018
3/15/2018
3/17/2018
3/18/2018
3/18/2018
3/20/2018
3/20/2018
3/25/2018
4/10/2018
4/12/2018
4/15/2018
4/17/2018
5/31/2018
6/3/2018
6/3/2018
6/3/2018
6/3/2018
6/4/2018
6/5/2018
6/7/2018
6/7/2018
6/7/2018
6/9/2018
6/10/2018
6/10/2018
6/7/2018
6/7/2018
6/7/2018
6/8/2018
February
February
February
February
February
February
February
February
February
February
March
March
March
March
March
March
March
March
March
March
March
March
March
March
March
March
April
April
April
April
May
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
June
$1,020.70
$583.20
$835.97
$60.48
$18,533.76
$645.29
$355.32
$333.65
$7,153.92
$1,525.20
$344.40
$2,932.80
$2,915.57
$2,093.28
$673.44
$648.96
$477.36
$110.59
$68,120.64
$19,971.07
$5,594.40
$24,463.43
$2,757.24
$1,381.38
$7,158.92
$912.92
$646.16
$225.12
$940.79
$59.62
$25.34
$1,593.50
$1,519.56
$585.12
$583.97
$541.76
$971.04
$941.28
$724.52
$363.74
$435.24
$743.16
$394.32
$209.48
$1,130.68
$138.89
$11,575.29
36257
36258
36259
36260
36261
36262
36263
36264
36265
36266
36267
36268
36269
36270
36271
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36291
36292
36293
36294
36295
36296
36297
36298
36299
36300
36301
36302
36303
8485
3165
965
7067
2335
1456
555
1448
6596
5705
5536
2485
6386
3475
765
4046
5896
7825
6296
1465
1096
1175
3785
3785
4046
1465
1096
5435
1175
2865
2298
6455
7625
955
4355
5938
3165
965
828
7325
5555
444
3985
1448
8485
555
6596
Walker Endoscopy
Eureka Cleaning Co
Apothecary Inc
Port Erie Nylon Inc
Curtainshops
BMT Intl
ABM Corp
Black Line Graphics
Oncology-Hematology Assoc
Matrix Cast Composites
Marianne Leech
Dimodi
North Atlantic Sales
Evert Transport Corp
All World Dinettes Inc
Harold Ellis Co
Micro Screw & Supply Co
Stack Storage
Newmade Prods
BNW Plastics
Assisted Care Partners Inc
Assoc Growth
Fontaine’s Radio & TV Ser
Fontaine’s Radio & TV Ser
Harold Ellis Co
BNW Plastics
Assisted Care Partners Inc
Liddy Press
Assoc Growth
Enerplex Group, Inc.
Craft Binder All To
North Tech Albany
Rosen Comercial Import
Apogee Print, Inc.
Hicks Electrical
Mohegan Flight Systems
Eureka Cleaning Co
Apothecary Inc
Alpine Metals Inc
Reliable Plastic Machinery
Mark V Inv Inc
A & M Sandler-Rockland Inc
Gropius Water Tech Group,Inc
Black Line Graphics
Walker Endoscopy
ABM Corp
Oncology-Hematology Assoc
6/8/2018
6/8/2018
6/8/2018
7/1/2018
7/1/2018
7/3/2018
7/3/2018
7/6/2018
7/6/2018
7/8/2018
7/8/2018
8/2/2018
8/2/2018
8/2/2018
8/2/2018
8/4/2018
8/4/2018
8/6/2018
8/6/2018
8/9/2018
8/14/2018
8/14/2018
8/14/2018
8/15/2018
8/15/2018
8/17/2018
8/17/2018
8/20/2018
8/23/2018
9/12/2018
9/12/2018
9/14/2018
9/14/2018
9/17/2018
9/19/2018
10/8/2018
10/4/2018
10/4/2018
10/5/2018
10/5/2018
10/2/2018
10/2/2018
10/1/2018
10/3/2018
10/1/2018
10/1/2018
10/3/2018
June
June
June
July
July
July
July
July
July
July
July
August
August
August
August
August
August
August
August
August
August
August
August
August
August
August
August
August
August
September
September
September
September
September
September
October
October
October
October
October
October
October
October
October
October
October
October
$824.06
$309.02
$227.09
$1,578.82
$511.06
$13,281.84
$1,118.88
$2,216.52
$865.62
$11,137.64
$9,387.17
$14,744.39
$8,027.60
$6,819.16
$3,074.40
$1,704.02
$371.27
$315.00
$20.83
$6,053.60
$3,122.57
$1,470.00
$222.04
$1,643.46
$746.00
$1,236.20
$1,009.40
$10,866.86
$3,617.54
$26,436.68
$2,890.27
$2,730.80
$215.60
$1,603.81
$1,376.59
$515.94
$64.51
$44.35
$9,976.12
$5,594.68
$4,293.63
$3,850.90
$9,679.79
$2,016.00
$1,900.42
$654.36
$571.03
36304
36305
36306
36307
36308
36309
36310
36311
36312
36313
36314
36315
36316
36317
36318
36319
36320
36321
36322
36323
36324
36325
36326
36327
36328
36329
36330
36331
36332
36333
36334
36335
36336
36337
36338
36339
36340
36341
36342
36343
36344
36345
36346
36347
36348
36349
36350
2335
7067
5705
5536
1456
6495
6386
2485
3475
1096
1465
3995
1478
1175
765
5896
4708
5225
3785
4585
4046
6925
6296
7825
2646
1438
1806
4155
2048
2498
8695
7825
6296
5536
6596
2485
1448
5705
5896
3475
6386
765
1096
4046
3785
1398
8485
Curtainshops
Port Erie Nylon Inc
Matrix Cast Composites
Marianne Leech
BMT Intl
Omascot, Inc.
North Atlantic Sales
Dimodi
Evert Transport Corp
Assisted Care Partners Inc
BNW Plastics
Halpern Rubber Co
Borders Interstate
Assoc Growth
All World Dinettes Inc
Micro Screw & Supply Co
Jamour Supply
Kolmar Audio
Fontaine’s Radio & TV Ser
Inskip Design
Harold Ellis Co
Peachtree & Hall
Newmade Prods
Stack Storage
Eastern Energy
Big East Marketing
Carpenter Co
Heffner Electric A/P Dept
Cola Bottlers
DM Biscuit Co Inc
Wllms & Assoc Cars
Stack Storage
Newmade Prods
Marianne Leech
Oncology-Hematology Assoc
Dimodi
Black Line Graphics
Matrix Cast Composites
Micro Screw & Supply Co
Evert Transport Corp
North Atlantic Sales
All World Dinettes Inc
Assisted Care Partners Inc
Harold Ellis Co
Fontaine’s Radio & TV Ser
Bear Performance Spars Inc
Walker Endoscopy
10/3/2018
10/3/2018
10/3/2018
10/3/2018
10/3/2018
10/3/2018
10/2/2018
10/2/2018
10/2/2018
10/3/2018
10/3/2018
10/3/2018
10/3/2018
10/3/2018
10/3/2018
10/4/2018
10/4/2018
10/4/2018
10/4/2018
10/4/2018
10/4/2018
10/3/2018
10/3/2018
10/5/2018
10/7/2018
10/7/2018
10/7/2018
10/8/2018
10/8/2018
10/8/2018
10/8/2018
10/6/2018
10/6/2018
10/6/2018
10/6/2018
10/7/2018
10/7/2018
10/7/2018
10/7/2018
10/7/2018
10/6/2018
10/6/2018
10/7/2018
10/9/2018
10/9/2018
10/10/2018
10/10/2018
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
October
$479.36
$340.20
$183.46
$10,108.50
$75.10
$70.74
$2,553.15
$1,190.81
$680.40
$21,622.72
$8,346.24
$3,421.60
$3,401.50
$1,779.40
$1,227.35
$975.30
$785.68
$757.12
$752.84
$4,527.50
$414.54
$401.80
$389.26
$70.56
$23,299.58
$2,442.16
$129.02
$79,474.08
$28,540.67
$6,526.80
$3,216.78
$1,859.09
$1,772.82
$1,611.61
$1,352.08
$1,097.59
$1,065.08
$753.86
$681.30
$262.64
$69.55
$29.57
$845.28
$682.64
$632.06
$1,841.95
$1,837.84
36351
36352
36353
36354
36355
36356
36357
36358
36359
36360
36361
36362
36363
36364
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36380
36381
36382
36383
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36385
36386
36387
36388
36389
36390
36391
36392
36393
36394
36395
36396
36397
1465
5435
3165
2865
3985
2298
6455
1175
965
5938
955
4355
7625
2216
1595
7465
1608
3598
1705
1708
2885
8125
8535
4145
2366
1215
8336
7776
3735
3975
2345
8285
1465
3785
4046
1096
4725
1175
5435
2298
2865
7625
7465
5938
1398
4355
6455
BNW Plastics
Liddy Press
Eureka Cleaning Co
Enerplex Group, Inc.
Gropius Water Tech Group,Inc
Craft Binder All To
North Tech Albany
Assoc Growth
Apothecary Inc
Mohegan Flight Systems
Apogee Print, Inc.
Hicks Electrical
Rosen Comercial Import
Cosmetic Science Inc
Brunner Inc
Rent Or Own
Burton Martin
Fisher Abstract
Candle Corp Of America Inc
Cape Cod Chips
Epco Inc
Tafts Strong Tie
Watson Dental Sup
Harper Garment Tech
Data Technology
Associated Restaurant Svc Inc
Tru Tech Inc
Somersworth Steel
FL Wright Co
Grainger Corp – Frt Pymt Dept
Curtin Intl Corp % TCI
Tower International
BNW Plastics
Fontaine’s Radio & TV Ser
Harold Ellis Co
Assisted Care Partners Inc
Jaran Wire
Assoc Growth
Liddy Press
Craft Binder All To
Enerplex Group, Inc.
Rosen Comercial Import
Rent Or Own
Mohegan Flight Systems
Bear Performance Spars Inc
Hicks Electrical
North Tech Albany
10/10/2018 October
10/10/2018 October
10/8/2018
October
10/8/2018
October
10/8/2018
October
10/10/2018 October
10/10/2018 October
10/10/2018 October
10/10/2018 October
10/10/2018 October
10/10/2018 October
10/8/2018
October
10/8/2018
October
10/18/2018 October
10/18/2018 October
10/18/2018 October
10/20/2018 October
10/20/2018 October
10/18/2018 October
10/21/2018 October
10/21/2018 October
10/21/2018 October
10/22/2018 October
10/24/2018 October
10/24/2018 October
10/24/2018 October
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10/26/2018 October
10/24/2018 October
10/24/2018 October
10/27/2018 October
10/27/2018 October
10/30/2018 October
10/30/2018 October
10/30/2018 October
10/30/2018 October
10/27/2018 October
10/29/2018 October
10/29/2018 October
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10/31/2018 October
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10/31/2018 October
11/3/2018 November
$1,132.88
$1,098.16
$961.41
$867.02
$5,596.23
$507.78
$21,460.04
$424.37
$360.53
$264.94
$244.40
$162.04
$152.46
$15,495.48
$2,585.94
$1,305.36
$627.52
$290.16
$242.50
$495.44
$262.88
$87.12
$549.38
$206.02
$139.66
$92.59
$1,050.19
$8,854.56
$1,477.68
$1,052.54
$745.92
$340.70
$63,190.26
$47,732.76
$40,230.72
$29,224.98
$3,709.80
$34,404.00
$13,176.00
$1,591.14
$1,350.00
$89.28
$46,572.24
$25,944.00
$15,503.76
$13,382.46
$7,302.96
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