1. Review the cash disbursements journal for all payments over a pre-established monetary amount and examine the supporting documentation for such disbursements such as vendor’s invoice.
2. Cash disbursements cutoff test. Inspect the last check written and trace it to the accounts payable subsidiary ledger.
5. Verifying check payable with the balance in account payable.
7. Determining that credit memos received from vendors after the balance-sheet date have been recorded in the proper period.
. Send blank confirmations to vendors requesting them to furnish information about all outstanding invoices and other pertinent items such as payment terms, payment histories, etc. Include new vendors and accounts with small or zero balances.