The chief accountant at XZ’s head office requests an audit investigation at the Wyetown branch. Shortly after the receipt of your report on the Wyetown system, it had been noticed that the turnover of debtors was slowing down rapidly. This was unexpected because the company had started to grant a discount for prompt payment which had speeded up the payments collected by other branches.

One of the clerks at Wyetown has started to enjoy a much more lavish lifestyle, having bought an expensive house and car. The clerk claims to have inherited some money, but the branch manager suspects that he is stealing incoming cheques and concealing the theft by ‘teeming and lading’.

Suggest how the requested investigation should be conducted.