Assume that you are performing the audit of Cameron Mfg. Co. Cameron has an IT system and you have evaluated and tested the general controls and found them to be effective. Also assume that the company has the typical control procedures for controlling cash disbursements. Assume that you are currently designing tests of the application controls over cash disbursements and have been provided with the following two data files.

a. Describe three tests of controls that you might perform using data analytics.
b. Assume the you find a number of cash disbursements with payees that do not correspond to vendor names. What is the implication of this finding?

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Cash Disbursement Transactions File Type of ID of transaction Receiving Individual Service or Report Invoice Approving Due Check No. Amount Payment date No. Payee Goods Vendor Vendor Invoice Date No. No. Received Vendor File Initials of Individual Vendor Vendor Approving No. Name Vendor