Accounts payable fraud could be identified using the following methods:
1. Review the control system to determine that it is adequate to minimize fraud.
2. Test the control system procedures to determine that they are being used properly. Both of these first two are often part of an internal control review before an audit might begin.
3. Using a sample population, view the paid bills for invoice support and approval procedures. The approval should be a different person from the one who ...
The 291 word cited solution provides a list of 11 types of procedures each explained in a sentence or two.