Question 2 Rayna stared at the receipt from Darry's Restaurant for the umpteenth time. She had dined at Darry's before and did not remember that Darry's Special. the most popular dish at Darry's, had cost so much. She put on her glasses, examined the receipt more closely. and discovered something strange. The amounts for each of the items on the receipt and the total amount stated on the receipt had different fonts used for the rst digit and for the subsequent digits. Rayna works as a manager in the internal audit department of XYZ Limited and is a Chartered Accountant (Singapore). She was performing the internal audit of the employee expenses reimbursement process in her company when she discovered the different font styles used in the receipts submitted for employee reimbursement claims for entertainment expenses. Rayna had always paid special attention to font styles. She loves calligraphy and usually spends her weekends writing different font styles using her calligraphy pens. Rayna looked for the name of the employee on the claim form and saw that the claimant was Kevin. a colleague from the sales department of XYZ Limited. She then examined the claims and supporting receipts submitted by other employees but did not notice anything unusual about them. Rayna decided to examine all the claims submitted by Kevin over the past six months. She almost dropped her coffee mug when she saw that the amounts on the supporting receipts also had different fonts used for the rst digit and the subsequent digits. Rayna and Kevin had known each other since university. In university. they had been assigned to the same orientation group during freshmen orientation week and had worked together on group projects for a few courses. Kevin had also helped to coach Rayna in her weaker subjects throughout university. They did not keep in contact after graduating from university but reconnected again after Kevin joined XYZ Limited as a sales manager a year ago. Rayna picked up the phone and called Kevin. Kevin: \"Hey Rayna, what's up?\" Rayna: \"You know the reimbursement claims you submitted for entertainment expenses?\" Kevin: \"Yeah, what about them?\" Rayna: \"Did you notice something strange about the font used for the amounts in the receipt?\" Kevin: \"What are you talking about? Do you have nothing better to do than to look at the font used in receipts?\" Kevin ended the phone call angrily. Rayna decided to walk over to Kevin's ofce cubicle to continue their conversation. Rayna: \"Hey Kevin, what's the matter with you? Why did you hang up on me?\" Kevin: \"I'm busy. What do you want?\" Rayna: \"Did you do something to the receipts you submitted? I don't remember Danny's Special costing so much. And why would the font used for the rst digit not match the font used for the other digits in the receipts?\" Kevin looked at Rayna and sighed. Kevin: \"Rayna. I'm the only breadwinner in my family. My parents have retired and don't have much savings. and I'm their only child. The medicine that my mom takes every day for her chronic illness is really expensive. You know, my basic salary is low, and I've not received much sales commission income ever since the company has been losing market share for the product that I'm in charge of selling. I've only been able to survive by making reimbursement claims from the company. I just claim a little more than the actual amount. It's not much for the company, but the money means a lot to my family.\" Rayna: \"Kevin, I can't believe you would do this.\" Kevin: \"Rayna, please don't tell anyone about this. I need this job very badly. Remember, I helped you during university in all our group projects and when you had difculty coping with your studies. Please help me on account of our friendship and not report this to anyone.\