An Organization Has a Large Number of Vendors Supplying Goods

An organization has a large number of vendors supplying goods to its various branches across the region. The code of conduct statements signed by the employees specify that the employees or their families will not sell goods to the organization. However, during the internal audit of a branch, the internal auditor suspected that some of the employees may be supplying goods to the organization contrary to the code of conduct. The chief audit executive has requested that a thorough review be completed to identify the potential employee vendors. Of the following tests, it would be least useful to compare [List A] with [List B]. [List A] [List B]

A) Vendor bank account numbers Employee bank account numbers
B) Dates of payments to vendors Dates of salary payments to employees
C) Addresses of vendors from the vendor database Addresses of employees from the employee database
D) Vendor names Employee names