Audit procedures for Expenditures
1. Select a sample of entries in the cash disbursements journal and compare with related voucher packages.
2. Select a sample of voucher packages and verify proper cancellation.
3. Select a sample of voucher packages, and identify those for which no cash disbursement exists.
4. Select a sample of cash payments made after year-end, and identify those for which there is no related purchase order.
5. Select a sample of cash payments made before year-end and identify those for which there is no related purchase order.
6. Select a sample of cash payments made after year-end and identify those for which there is no related year-end payable.
7. Select a sample of cash payments made before year-end, and identify those for which there is no related payable.