27. \"In order to determine whether internal control operated effectively to minimize errors of failure to invoice a shipment, the auditor would select from a sample of transactions from the population represented by the\" Customer order file. Bill of lading file. Subsidiary-ledger. Sales invoice file. 28. Which of the following are fraud risks related to purchase of inventory (Select all that Apply) (More than one answer permitted) Price fraud- The company employees negotiating too aggressively with vendors to get a price that is too low. Kiting-Transferring money between accounts or using the float period for a check to overstate the cash balance at year-end. Fictitious invoices- Employees creating fake invoices from vendors to steal money from the company. Kickbacks and bid rigging- Employees receiving bribes to pick certain vendors