The following errors or irregularities could occur in the executing and recurding of manufacturing transactions and in the safeguarding of work in process in the Leslie Company:

1. Goods of inferior quality may be produced.

2. Materials may be released from the storeroom without proper authorization.

3. Excessive production costs may be incurred during a month.

4. Direct labor assigned to production may be unauthorized.

5. Work in process may be stolen.

6. Work in process control may not agree with subsidiary cost records.

7. Work in process may be lost when iransferred to another department.

Required:

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

b. Indicate the control procedure(s) that could prevent or detect the occurrences.

c. Identify the specific tests of transactions that would determine whether the controls indicated in a abuse are operating as planned.