Answer:
Performing a horizontal Analysis
Explanation:
Particularly in the case of investigating fraud and error, horizontal changes are the most direct way of focusing on changes because rather than the vertical which looks at the change as a percentage of Sales or Total Assets, the horizontal looks at change in each item from period to period, and takes the change amount as a percentage of the initial year's amount. i.e (Year 2 amount - Year 1 amount) / Year 1 amount = % Change in item in consideration.
