Which of the following procedures would a fraud examiner most likely perform in searching for unrecorded liabilities?
a. Trace a sample of accounts payable entries recorded just before year end to the unmatched receiving report file.
b. Compare a sample of purchase orders issued just after year end with the year-end accounts payable trial balance.
c. Vouch a sample of cash disbursements recorded just after year end to receiving reports and vendor invoices.
d. Scan the cash disbursements entries recorded just before year end for indications of unusual transactions.