Why would a fraud examiner perform duplicate testing on data?

Performing duplicate testing on data is crucial in fraud examinations because it allows the fraud examiner to identify transactions that have matching values in the same field. This process helps in detecting irregularities or potential fraudulent activities where transactions may have been duplicated intentionally or unintentionally, indicating possible fraud schemes, such as billing schemes or payment fraud.

For instance, identifying duplicate payments made to the same vendor or employee could reveal manipulation of the financial records. This type of analysis focuses specifically on the integrity of the data entered in financial systems and can surface discrepancies that warrant further investigation.

In contrast, other approaches in the options provided focus on different objectives. While determining if company policies are adhered to (as suggested elsewhere) is important, it doesn't specifically relate to identifying duplication. Similarly, identifying missing items in a sequence serves a more logistical or operational purpose rather than focusing on duplicity. Lastly, analyzing the relationships among different variables pertains more to correlation and regression analysis rather than the targeted activity of detecting duplicate entries. Therefore, identifying matching values in the same field effectively aligns with the reason for conducting duplicate testing.