You are the audit senior in charge of the audit of Swandive Co (Swandive), and are in the process of planning the final audit. You have been informed by your audit manager that during the year a fraud occurred at the client. A payroll clerk set up fictitious employees and the wages were paid into the clerks own bank account. This clerk has subsequently left the company, but the audit manager is concerned that additional frauds have taken place in the wages department. Which of the following procedures would assist in the detection of further frauds of this type at Swandive?