+0

Eventually, during the audit process the auditors will ask for further information and documentation in relation to the vouching of the invoices

+1

I think the employees who receive a shipment check that all the items included on the invoice have actually been received. They prepare a voucher, which says eg we were invoiced for 100 widgets and we received 100 widgets. I think this process is called vouching.

Look here.

https://www.accountingcoach.com/blog/voucher-in-accounts-payable