An internal auditor is testing internal controls over the recording of payables for a manufacturing organization. The internal auditor has examined 60 unpaid vouchers entered in the voucher register during the week following the fiscal year-end. Five material items were found that should have been recorded as of year-end. This finding led the internal auditor to the tentative conclusion that the system was not recording material accounts payable in the appropriate year.

Required:

List additional audit procedures for the internal auditor to follow in determining if the system is recording material accounts payable in the appropriate year.