18-22 (Objectives 18-2, 18-3, 18-5) Data analytics is a powerful tool in fraud detection and is often used to search for signs of fraud in the purchasing function. To learn more about data analytics as a fraud detection tool in purchasing, visit the Fraud Magazine Web site (www.fraud-magazine.com) and search for the January 2013 article "Devil in the details: anti-fraud data analytics." a. The article discusses a purchasing fraud that occurred in a state government agency. What was the nature of the internal controls over the purchasing function in the agency that provided the opportunity for fraud to occur? What were the incentives of the purchasing department to commit the fraud? b. How can data analytics tools be used to detect fraud in the purchasing function? c. Describe three analyses a fraud examiner could perform to detect fraud related to a particular vendor (e.g., calculate year-to-year percentage changes in total purchases