Suppose you are auditing cash disbursements and discover several payments to a company you are unfamiliar with and cannot find information about this company on the Internet or in the local telephone directory. The invoices from this company have numbers very close to each other in the sequence, there is no phone number on the invoice, and each bill is for a dollar amount just under the amount that would require additional approvals before payment.

Based on this information, you now suspect this may be a fraud. Based on your suspicions, how would you change the audit procedures you would perform, and how might you change the evidence you gather?