Listed below are big data queries that can be performed to identify potential fraud. Use the tables provided in the lecture and the textbook to identify the data source and fraud type being researched. Data Query Data Source Fraud Type Calculate the average payroll per employee and sort from high to low. Information - Accounting Ledger Payroll Fraud Calculate the ratio of the largest purchase to the next-largest purchase by vendor. Transactions - Accounts Payable Billing Schemes Compare current year to prior year payroll file to detect additional/terminated employees. Transactions - Employee Payroll Fraud Compare customer sales and refunds within the same day. Transactions - Sales Billing Schemes Compute standard deviation for each employee for the last three months and list those employees who provided three times the standard deviation in the current month (one for inventory adjustments, asset transfers, and accounts receivable write-offs). Information - Employee Non-Cash Larceny Extract all reconciling checks per the bank reconciliation and summarize for reasonableness. Information - Accounting Ledger Cash Larceny Extract customer invoices with partial payments. Transactions - Sales Billing Schemes Extract payments to employees for expenses that were incurred during time periods when the employee was on vacation. Transactions - Expense Expense