The following statement describes the condition facts in a finding:

a. We tested 100 invoices and found that 14 had been improperly paid.

b. As a result, \($4,380\) had been overpaid.

c. Accounts payable employees had not received current copies of purchase order changes.

d. Buyers are required to prepare change orders immediately and send copies to accounts payable the same day.

e. Buyers' supervisors had not been monitoring the prompt issuance of change orders.