Following are selected questions from internal control questionnaires relating to a company's purchasing, receiving, cash disbursement, and recording functions. A Yes response to a question would indicate a potential strength of the system, and a No, a potential deficiency.

a. Are prenumbered purchase orders prepared for all approved purchase requisitions?

b. Are competitive bids or price quotations obtained for purchased goods and services?

c. Are price lists maintained for repetitive transactions that do not require competitive bids or price quotations?

d. Are copies of purchase orders forwarded to the requisitioning department and to Receiving?

e. Are all goods received, inspected, counted, and compared with copies of purchase orders?

f. Are voucher packages reviewed before being approved for payment?

g. Are voucher packages and checks reviewed by signatories before signing checks?

Required: 

Assume that inquiries indicate the answer is yes to each question. For each question, draft a test of controls that you believe would provide persuasive evidence that the answer is correct.