A procedure the auditor can employ to detect 'lapping' is

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Lapping is a fraudulent practice that involves delaying the recording of cash receipts to cover up the theft of cash. To detect lapping, auditors can use various procedures, including confirming accounts on a surprise basis at an interim date to check for discrepancies, making a surprise cash count to ensure cash balances are accurate, and comparing details of cash receipts journal entries with the details of corresponding daily deposit slips to identify any inconsistencies. All these methods can help in identifying lapping activities.

A Procedure the Auditor Can Employ to Detect 'Lapping' Is