Which of the following controls would be most effective in assuring that recorded purchases are free of material misstatements?

(a) Purchase orders, goods received notes and suppliers’ invoices are independently matched in recording purchases.

(b) Goods received notes require the signature of the individual who authorised the purchase.

(c) Suppliers’ invoices are compared with purchase orders by an employee who is independent of the receiving department.

(d) The receiving department compares the quantity ordered on purchase orders with the quantity received on goods received notes.

Choose the best answer.