 unnecessary assets, assets that may not meet the company's quality control standards or illegal payments to suppliers. Again, as we consider these, the separation of duties, the segregation of duties, remember that you might often think that, Hey, you know, my employees wouldn't do that. I'm going to hire good people. That's not going to happen in my area, but just know it again, as companies grow, you're going to need more separation of duties. And even if you're small, what you want to do is remove any risk factors. The temptation, the fact that an employee can look at something and say, I could commit fraud right now. And if I wanted to, it's actually stressful, you know, because, you know, they're involved in two areas, they can actually say it's possible for that to happen. People could perceive that I'm, that, that maybe I am doing, they wouldn't know because I'm involved in these two things. So you want to basically remove that as much as possible, as much as you're capable of doing, as long as it to the degree that it doesn't increase any problem with the functioning of the organization. Remove any, any, um, any risk factors or any, any temptation to commit, you know, fraud or anything that is there. I mean, you know, don't set the money in the middle of the cafeteria table and, and expect people to, you know, you're going to be taxing them on their willpower, just not to pick up the $100 that's sitting in the middle of the table. So you want the separation of duties as basically a benefit as well, uh, if it's possible to be putting those in place. Property, plant and equipment records function is segregated from the general ledger function. If this was not segregated, an individual can conceal any, uh, defulcation that would normally be detected by reconciling subsidiary records with the general ledger control account. So that reconciliation process, the subsidiary ledger to the control account should be a good control to have. If we have the same person involved, they could adjust those accounts, then of course they got that control would be less effective. The property and plant and equipment, PP and E records function is segregated from the custodial function. So the PP and E records and then the custodial, the people that are basically taking care of or overseeing, uh, the, the actual, uh, maintenance or the care taking of the property plant and equipment, you can see, consider them having basically possession in some sense of the property plant and equipment. If this was not segregated tools and equipment can be stolen and the theft can be concealed by adjusting the accounting records. And then we have when a periodic physical inventory of PP and E is done, and this should happen periodically. Notice the property plant and equipment is going to be physical type of inventory or physical type of things similar to inventory in that it has a physical presence inventory, something we count for sure the property plants and equipment because it's larger and whatnot may not have the physical count as often, but we should still have basically that physical count just to verify the presence of the property plant and equipment. So when a periodic physical inventory of property plants and equipment is done, the individual responsible for the for the inventory needs to be independent of the custodial and record keeping function. And again, remember when we're thinking inventory here, we're thinking inventory of property plant and equipment, not inventory, the things that we're selling type of inventory. If this is not segregated theft of the entities capital assets can then be concealed. Now we'll consider the substantive analytical procedures related to PP and E property plant and equipment. These are the substantive tests. So we've we've talked about inherent risk control risk. And now we're thinking about the substantive tests related to the detection risk. So these are substantive testing, but they're analytical substantive testings. Remember, these are things like comparing ratios. These are things when I would think of myself as basically or the cozy auditor that's in my own office and the audit firm comparing just numbers and ratios and whatnot. It's instead of the substantive test that we would typically think of as substantive tests going out, for example, and seeing that the that these property plant and equipment are there pulling invoices being at the business's office. So these are analytical procedures. We could prepare prior year balances and current year balances in property plants and equipment and depreciation. So that's our standard kind of thing. What happened last year? What happened this year? What's the difference between the two? What's the dollar change? What's the percentage change that could give us some idea of if the change is significant and what's going on with them? Then we can compute the ratio of depreciation expense to the related PP and E property plant and equipment accounts. So depreciation expense to PP and E and compared to the prior year's ratios as well. So we can do that ratio analysis and compare our results to prior year compute the ratio of repairs and maintenance expense to the related PP and E accounts. Remember that repairs and maintenance is something that we want to we want to consider because we also want to consider things like is something recorded to repairs and maintenance that should have been capitalized. So this kind of ratio of repairs and maintenance, for example, what if they completely overhauled the entire piece of equipment, then you would think, well, maybe it shouldn't be repairs and maintenance as an expense. Maybe it should be something that should be capitalized as as part of an improvement to the actual asset. So that's something that we want to be considered of that's this ratio will give us some idea possibly of that as well. We can compare that to prior years compute the ratio of insurance expense to related PP and E accounts. So insurance related to the PP and E and we can compare that to prior years and we can review the capital budget. So they should have a budget. If you're talking about publicly traded companies, they should have a capital budget, meaning how much they plan on spending for things like capital assets and we could take that capital budget and compare amounts spent with amounts budgeted to spend.