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Which of the following types of fraud tests would be most effective if an internal...

Which of the following types of fraud tests would be most effective if an internal auditor was looking for possible fictitious vendors?

A.

Checking for invoice amounts that do not match that of the purchase order.

B.

Searching for identical invoice numbers and payment amounts.

C.

Running checks to uncover post office box addresses matching employee addresses.

D.

Comparing prices across vendors to see whether one vendor is unreasonably high.

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