An auditor suspects that certain client employees are ordering merchandise for themselves over the Internet without recording the purchase or receipt of the merchandise.

When vendors’ invoices arrive, one of the employees approves the invoices for payment. After the invoices are paid, the employee destroys the invoices and the related vouchers.

In gathering evidence regarding the fraud, the auditor most likely would select items for testing from the file of all

a. Cash disbursements.

b. Approved vouchers.

c. Receiving reports.

d. Vendors’ invoices.