Do you know where this expenditure cycle was sourced from


I am a 4th year student at the University of Edinburgh. I am currently writing my dissertation on internal controls of organisations to prevent/detect occupational fraud. I have decided to do it on a case study of Kia Motors America, where an accountant (Cecile Campbell) embezzled nearly $1 million of Kia Motors money. I have found a group report on the case which is attached below. It contains an expenditure cycle (page 3). Do you know where this expenditure cycle was sourced from and if it is an actual expenditure cycle for Kia Motors? and if there are any other sources/data that could be helpful towards my dissertation? Thanks in advance, Kate.

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Accounting Basics: Do you know where this expenditure cycle was sourced from
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