Webclass 115: 3rd party collusion

Q1. Why would a separation of duties test for personnel and payroll not be sufficient if there is collusion?

Because the personnel clerk could create the ghost employee and the payroll manager validate the salary.

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Because the payroll clerk could get access to also create ghost employees.

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Q2. Why might a warehouse manager collude with IT when stealing stock?

To update the stock records in the system, so that the missing stock is not detected during stock-take.

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To ensure that no-one has too much access to create stock-out entries.

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Q3. Why might an accounts payable clerk enter an invoice twice?

In order to get a kickback from the supplier.

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Because the invoice is a recurring journal entry.

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Q4. Why would the accounts receivable clerk write-off the fictitious sales for the marketing director?

In return for a cut of the extra bonus obtained.

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Because the marketing director made a mistake and entered too many sales on one day.

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Q5. Why is it more interesting to be able to check for separation of duties on a document flow rather than based on user access?

Because then we can see the financial impact of the separation of duties issues during the period audited.

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Because then we can see if there is collusion between two employees.

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Q6. What is the name of the type of analysis that we can use in order to see separation of duties issues in the document flow?

Process mining.

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Reconciliations.

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Q7. How could you use a tree map to get a quick idea of collusion in terms of value?

Make the outer rectangle equal to one user and the inner rectangles equal to the users that are within the same document flows and the size of the rectangles proportional to the value of the transactions.

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Make the outer rectangle equal to the transaction type and the inner rectangles equal to the users that entered the transactions, with the size of the rectangles proportional to the value of the transactions.

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Q8. How could you use a scatter chart to get a quick idea of pairs of users working together within a document flow?

The y-axis should be the value of the transactions and the x-axis the number of transactions, with each dot on the scatter diagram the pair of users that are entering transactions within the same document flow.

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The y-axis should be the value of the transactions and the x-axis the number of transactions, with each dot on the scatter diagram the users that work on the same type of documents within a document flow.

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Q9. How could you use a network chart to see those that are working together on the same types of paths?

In the network chart, each dot is a person and each colour is a type of path. We can then search for paths of high-value or paths that are unusual (for example, those that contain delete or reverse invoice but without reverse payment) and see which users are working together within the path.

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In the network chart, each dot is a transaction in the path and each colour represents an individual, so that we can see how the transactions are linked together.

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Q10. What does the process mining graph show us?

The process mining graph shows us the order of the activities within the document flow. For example, whether or not the purchase order approval is occuring before the goods receipt.

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The process mining graph shows us the most important paths based on value.

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Q11. Why might we want to do a many-many join on document flow ID (or inner join on document flow ID that is not a unique key) in order to get a cartesian product of all combinations of users within a document flow?

Because then we can plot a chart to show the total value per user pairs in a document flow, and not only the pairs of users that are next to each other in the flow. For example, perhaps it is always the same users that enter the purchase order and the goods receipts in the same flow, but there is a different person entering the purchase order approval.

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Because then we can see the separation of duties issues that are occuring within the document flow.

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Q12. How might we use emails to detect collusion?

Obtain all of the PST files in the company, and then use python to determine the sender, receiver and pick-out any key-words or phrases (such as those relating to whistleblower reports or sensitive materials) and then create a network diagram to see who is working with whom.

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Compare the PST files from two employees in order to see if they regularly send emails to each other.

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Webclass 115: 3rd party collusion

Webclass 115: 3rd party collusion

admin June 9, 2026

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