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For a sample of payees on the payments list, agree amounts back to the supporting documentation such as invoices and GRNs,
how does the above subtractive procedure help test occurrence of the purchases.
The documentation supporting the payment – e.g. purchase invoice matched to GRN – evidences the occurrence of the transaction that gives rise to the payment. In the absence of any supporting documentation for the payment you would query whether there was a transaction.
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