Question

vided the procedure (1-9) the auditor could implement to test the operating electiveness of the Internal control Select from the option list provided the procedure (1-9) the following situations. Each choice may be used once, more than once, or not at all. 1. Match prenumbered shipping documents with entries in the sales journal. 2. Trace sales invoices to account receivable subsidiary ledger 3. Vouch bill of lading file to approved sales invoices. 4. Observe client comparing receiving quantities, and inspect documentary evidence of comparison. 6. Confirm sales orders were sent to the credit department. 6. Match bill of lading file to approved sales orders. 7. Vouch purchase orders to the approved vendor list, and review the purchase order for correct customer name, address, product description, terms, date and quantities. & Review and reconcile voucher packages for three-way match of purchase order, receiving reports, and invoice. Inspect purchases occurring near year-end for recording in the appropriate period. L 1 II. 2 To determine that purchases received have been recorded To detect failure to invoice a shipment. To determine goods sent to customers are based only on authorized sales To determine that all credit sales transactions of an entity are recorded. To detect purchases recorded in the wrong period. IX. 9

Answer 1

VIII. 8	To determine that purchases received have been recorded.
III. 3	To detect failure to invoice a shipment.
VI. 6	To determine goods sent to customers are based only on authorized sales orders.
I. 1	To determine that all credit sales transactions of an entity are recorded.
IX. 9	To detect purchases recorded in the wrong period.

Both numbers have been shown. Kindly select appropriately.