In an attribute sampling plan for the Mid-East Sales Co., you examine 200 sales invoices. In your working papers, you make the following listing of possible exceptions to prescribed control procedures in the execution of the transactions:

STUDY AND EVALUATION OF INTERNAL CONTROL

Required:

a. List the numbers of the foregoing items and indicate whether there is or is not a deviation from a prescribed procedure.

b. Briefly explain the reason for each answer.

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Invoice Number 248 333 377 472 Prescribed Procedure Written authorizations of sales by sales order depart- ment Sales order verification of quantities and prices Sales order verification of quantities and prices Credit department authori- zation of credit Findings Verbal notation authoriza- tion by phone by sales order department No evidence of verification but quantities and prices are correct No evidence of verification; quantities and prices are incorrect Evidence of credit depart- ment approval on invoice,