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Which of the following control activities do companies implement to help prevent unauthorized expenses being charged by terminated employees?  

One issue companies face is over billing (i.e., over invoicing) their customers.  This occurs when the dollar amount of the invoice sent to the customer is for more than what was actually shipped to the customer. Which of the following controls would help prevent invoicing customers for more than the actual quantity shipped?

You have recently been tasked with performing some data analysis regarding your company’s purchasing and procurement processes.  One test you conduct identifies a vendor submitting invoices that are in numeric sequential order (e.g., invoice 1001 followed by invoice 1002, 1003, 1004 and so on). What potential fraud is your test flagging?

Assume your company separates Human Resource (HR) related processes into three main categories: hiring, onboarding, and termination.  A violation of employment laws (such as the equal employment opportunity (EEO) law) when hiring employees may result in lawsuits, fines, or reputational damage.  Which of the following control activities would help mitigate such a risk?

Human Resource (HR) policies state an expense should not be reimbursed more than once.   However, employees may try and get the same expense reimbursed twice.  For example, an employee may submit for reimbursement the cost of an airline ticket (Airline Ticket Number) before the flight and then will submit the same airline ticket number for reimbursement after the flight.  The Senior Internal Auditor informs you that one possible way of solving the following question includes duplicating the “Airline Ticket Number” dimension and to convert that duplicate into a measure and to avoid using a distinct count. Which employee number had an airline ticket reimbursed twice (i.e., at least twice)? (only use the last 5 digits of the employee number, e.g., EE073125 would be entered as 73125).

Tableau Problem #2 – Use the following information to answer questions 46 through 50. Assume you have been doing a departmental rotation for the past year at your company and have just rotated into the Internal Audit department.  A Senior Internal Auditor has asked for your help in evaluating employee expense reimbursements for potential violations of Human Resources (HR) and Payroll policies such as employees approving their own expense reports, or purchases from prohibited vendors, etc.. As a result, employee expense data has been extracted into the Excel spreadsheet linked below.  The data you receive is broken out as follows: Expense Reimbursement Data worksheet with the following data fields: Expense Report Tracking Number: number that uniquely identifies the expense report an expense is associated with (SC246062) Approver Employee Number: employee number of the employee that approved the expense report (EE070464) Approver Name: name of the employee that approved the expense report in last name, first name format (Cooper, Mary) Expense Approved Date: the date the expense report was approved in month/day/year format (03/12/25) Reimbursement Paid Date: the date the expense was reimbursed to the employee in month/day/year format (03/12/25) Expense Category: name of the expense category such as ‘hotels’ or ‘meals’ or ‘air’ Airline Ticket Number: number that uniquely identifies airline ticket numbers Transaction Date: date the expense was incurred in month/day/year format (03/12/25) Vendor: name of the vendor where the expense was incurred Employee Number: employee number of the employee that incurred the expense (EE070464) Employee Name: name of the employee that incurred the expense (EE070464) Department: name of the department of the employee that incurred the expense (Sales) Transaction Amount: dollar amount of the incurred expense Specifically, you are to: download and save the following data ‘Expense Reimbursement Data.xlsx’;  look through the data in Excel – this will help you become familiar with the data connect Tableau to the data; there are 13 fields with 9,176 rows in the data – before beginning, please double check the ‘Data Source’ tab in Tableau to ensure all data has been loaded. In addition, in order to perform certain distinct counts you will need to duplicate the ‘Expense Report Tracking Number’ dimension and convert that duplicate into a measure.   using Tableau, answer the questions that follow; and delete the data file once finished.

Your company has identified the following risk regarding its pricing process: “Collusion between a pricing employee and a purchaser to award contracts via insider information or kick-backs may result in financial loss.” Choose from the list below the control activity that would not help mitigate this pricing-related risk. 

Suppose you have two tables: Employees which can be considered the ‘left’ table and Departments which can be considered the ‘right’ table.  The Employees table contains information about employees, including their employee_id, employee_name, and department_id.  The Departments table contains information about departments, including their department_id and department_name. You want to retrieve a list of all employees and their corresponding department names, including employees who are not assigned to any department.  Which of the following join(s) should you use for this purpose?

Which of the following statements about the preparation and use of a Level 0 data flow diagram (DFD) is false?  

A digital factory (often using digital twins in its processes) that is connected, networked, and fully integrated creates opportunities to minimize costs of downtime and underperformance in production and to enable the best output from factory assets and employees. Which of the following is not an advantage and/or opportunity that companies see by using digital manufacturing?