During an investigation of embezzlement, there is a need to review the accounts payable ledger...

The accounts payable ledger contains records of amounts paid to suppliers and vendors, along with payment dates. These details are crucial in embezzlement investigations, as they allow the identification of irregular or unauthorized transactions. Reviewing this ledger helps uncover discrepancies that may indicate fraudulent activity.

ASIS Certified Protection Professional (CPP®) References:

Fraud Detection and Financial Investigation: CPP materials highlight the accounts payable ledger as a key source for identifying anomalies in financial transactions.

Investigative Techniques: Chapter 8 emphasizes the importance of financial records in uncovering embezzlement schemes.