Continuing to focus on evidence associated with the act, concealment, and conversion, use the evidentiary material to continue the examination. In addition, as the examiner also start to think of terms of who, what (did the person(s) do), when (during what period?), where (physical place, location in books and records), and how (perpetrated, hidden and did the perpetrator benefit).

Does the Fairmont payroll system’s company expense file match to its payroll disbursements file?