Interpret Outputs Of Data Analytics Practice Test

In an audit of a nonissuer retailer, data analytics over user access logs and journal entries show that one accounting supervisor posted 63 manual journal entries to revenue accounts during the last week of the year, and the same user also has the ability to create and approve new customer accounts in the system. The entity’s documented controls state these duties should be segregated. What is the most appropriate audit response to the identified anomaly?

In an audit of an issuer, the auditor performs trend analysis on revenue by week and product line and notes a consistent pattern of revenue spikes in the final two days of each quarter, concentrated in one product line, with an increase in credit memos in the first week of the subsequent quarter. Management explains this is due to "end-of-quarter customer incentives" but provides no updated contract terms. How should the auditor adjust the audit plan given the analytics findings?