An auditor suspects that certain client employees are ordering merchandise for themselves over the Internet without reco

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An auditor suspects that certain client employees are ordering
merchandise for themselves over the Internet without recording the
purchase or receipt of the merchandise. When vendors' invoices
arrive, one of the employees approves the invoices for payment.
After the invoices are paid, the employee destroys the invoices and
the related vouchers. In gathering evidence regarding the fraud,
the auditor most likely would select items for testing from the
file of all:
Multiple Choice
Cash disbursements.
Approved vouchers.
Receiving reports.
Vendors' invoices.