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What are the risks related to the PP160 rule related to Bank/Bank Branch Maintenance (Internal) vs Create and Maintain AP Invoices?

An employee who knew which suppliers were coming up for payment could change the supplier's bank account to a fictitious account for the timing of the payment batch, then change the bank account bank, partially hiding the audit trail of the change, and creating a payment to a fictitious account.  Particularly risky where the supplier approval and validation process is or has been weak.