Following are several tests of controls introduced in the chapter:

• Examine periodic reports by non-Purchasing Department personnel regarding purchase prices and practices.

• Observe Receiving Department procedures, determining whether received goods are counted and compared with quantities and descriptions on purchase orders.

• Foot the voucher register for a selected period and compare with posting in the general ledger.

• Observe voucher cancellation procedures, determining whether vouchers are canceled by or in the presence of check signers.

Required:

For each test, indicate the expenditure/disbursement cycle activity tested and the purpose of the test.