Assume the following exceptions to prescribed control procedures over purchases and cash disbursements transactions occurred in the Theor Company:

1. An unauthorized purchase requisition was processed.

2. The quantity of goods ordered exceeded the quantity stated on the approved purchase requisition.

3. Goods received were incorrectly counted and reported on a receiving report.

4. A voucher was prepared for goods and services that were not authorized.
5. A voucher was prepared for goods and services that were not received.
6. A check was issued for the goods received in 5 above.
7. A properly approved voucher was paid twice.
8. A check was made out for an incorrect amount.
Required:

a. Indicate the function and specific internal accounting control objective associated with each occurrence.

b. Identify the control procedure(s) that would prevent or detect the occurrences.

c. Identify a specific test of transactions that would determine whether each control indicated in a above is operating as planned.