Crooked Scenario 5 Part 2 of 2

Crooked, Scenario 5

Through  all your investigations of CrookEd so far you had not found any payroll  information.  Recognizing payroll is often a prime area for fraud  (ghost employees, bogus time recording, inflation of hours or rates,  etc.) You finally stumbled across some data, although it is incomplete.

The  attached spreadsheet ("CrookEd Salary Expenses 2011-2014") contains the  data you discovered.  The first tab is a Summary of data from 2004 -  2007.  Payroll is broken into four categories: Management; Office;  Sales; Pipeline. 

The second tab is titled Detail.  It is unclear  to you if the Summary Data equates to the Detail.  Likewise, at first  glance, there are some questions you have related to the Summary data.   Consequently, you  must to do the following:

Based on your data analysis and interview write a two page memo describing  your techniques, observations and conclusions.  Include any questions  you still have and information you would still like to obtain.