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An internal auditor has suspicions that some fictitious vendors have been created in the organization's...

An internal auditor has suspicions that some fictitious vendors have been created in the organization's computer system. Which of the following would be the best technique to detect this fraud?

A.

Review for duplicate invoice numbers, duplicate dates, and duplicate amounts

B.

Run checks to find matches between vendor and employee addresses

C.

Check for recurring requests for refunds where invoices are paid twice

D.

Review for unexplained increases in inventory

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