During your audit of the financial statements of the John Delaney Manufacturing Company for the year ended December 31, 1999, you find that at January 1, 1999, the company had installed the following computer system for recording raw material purchases and accounts payable:

a. Vendors' invoices are sent directly to Accounts Payable by the mail department.

b. All supporting documents are attached to the invoices and accumulated in the accounts payable department. Cash discounts are computed, and the invoices are totaled, tied to supporting documents, and entered in a local area network by an employee at a workstation.

c. At the workstation, the employee enters the payable on a template which requires data entry for the related debit distribution to departmental inventories.

d. An invoice register is compiled automatically by payable and by debit distribution from the accumulated templates. In this operation, totals are compared with the amounts recorded for the related account payable.

e. The general ledger control account is posted monthly from the totals shown in the invoice register and all other journals.

f. Accounts payable are sorted by due dates.

g. On the due dates, the payables are processed to prepare checks.

h. At the end of the month, the accounts payable in the unpaid file are compared with the general ledger control account.

Required:

What audit procedures would you use to test the accounts payable balance at December 31, 1999?