Abby watkins works in the accounts payable department for svx company. recently, she set up a payment to pacific industries for invoice number 7001a, which is unlike any invoice number she has seen from pacific in the past. the voucher contains a purchase order that backs up the invoice, but it looks like a photocopy. additionally, the accounting system shows that invoice number 7001 from pacific was for a slightly different amount and has already been paid. pacific industries is an established vendor with svx, but the payment address has recently been changed to a p. o. box in the vendor file. what type of fraud does this situation most likely indicate and why?