Which of the following procedures would be most helpful in providing additional evidence when an auditor suspects that an unidentified employee is submitting and approving invoices for payment?

Which of the following procedures would be most helpful in providing additional evidence when an auditor suspects that an unidentified employee is submitting and approving invoices for payment?
A . Use generalized audit software to identify invoices from vendors with post office box numbers or other unusual features. Select a sample of those invoices and trace to supporting documents such as receiving reports.
B . Select a sample of payments made during the year and investigate each one for approval.
C . Select a sample of receiving reports representative of the period under investigation and trace to approved payment. Note any items not properly processed.
D . Select a sample of invoices paid during the past month and trace them to appropriate vendor accounts.

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Answer: A