You are the audit senior assigned to the audit of Speedy Ltd, a motor vehicle spares company.  

Speedy Ltd pays its creditors by electronic funds transfer (EFT). Mr Mahlangu, the creditors clerk, captures all invoices received from the creditors on the creditors module and then selects the latest invoices for payment first.  

Identify the risk in the above step due to a weakness in the preparation of the payment schedule.