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to a fictitious payee segregation of duties and the importance of bank reconciliations this is ken boy the owner of st. Louis test preparation hereamp;#39;s the facebook page the website and some other information Iamp;#39;ll cover at the end here unfortunately the item I want to talk about today is one of the most egregious examples of fraud that I use as an auditing example for fraud that Iamp;#39;ve ever seen so Iamp;#39;m going to jump over to the website so what Iamp;#39;ve done here is jump over to my website here is the page that says the blog accounting accidentally and as many of you have seen I have an RSS feed that loads my blogs automatically and you can you can affect scroll them so the one Iamp;#39;m going to pull up is segregation of duties and fictitious payee what this application does is take us into blogger com where I have my blog posts and youamp;#39;ll see it coming up in just a minute so hereamp;#39;s the blog post segregation of duties in the fictitious