You are a fraud investigator who is working lor a large hardware and construction supply retailer that believes it is losing revenue to internal theft and embezzlement. The company has many vendors and fraudulent invoicing is suspected as a source of lost funds.

You have gathered records on payments to vendors from the accounts payable department, and are now going vendor by vendor to analyze documents and look for sources of fraud. You are currently reviewing information on one vendor, Quality Goods, Inc.

• Twenty invoices were received and paid from Quality Goods in the past six months

• Sixteen invoices were for amounts of about S9,000 dollars each Two were just below S1,000 and the remaining two were for amounts of about $3,000

• Purchase orders for items from Quality Goods total about $130,000

• Descriptions of items purchased varies somewhat by invoice but they generally describe different types of plumbing supplies

Given this information what would be the most likely red flag?