The following audit procedures are included in the audit program because of heightened risks of material misstatements due to fraud.
1. Use audit software to search cash disbursement master files for missing check numbers.
2. Search the accounts receivable master file for account balances with missing or unusual customer numbers (e.g., "99999").
3. Engage an actuarial specialist to examine management's assumptions about average length of employment and average life expectancy of retirees used in pension accounting decisions.
4. Send confirmations to customers for large sales transactions made in the fourth quarter of the year to obtain customer responses about terms related to the transfer of title and ability to return merchandise.
5. Use audit software to search purchase transactions to identify any with non-standard vendor numbers or with vendor names reflecting related parties.
6. Search sales databases for missing bill of lading numbers.

Required
For each audit procedure:
a. Describe the type of fraud risk that is likely associated with the need for this audit procedure.
b. Identify the related accounts likely affected by the potential fraud misstatement.
c. Identify the related audit objective(s) that this procedure addresses.