The prescribed control procedures over manufacturing transactions in the Adrian Company are as follows:

1. Bills of materials for each production order.

2. Authorized production order for each job or process.

3. Approved materials requisition slips.

4. Approved time tickets.

5. Quality control inspections.

6. Signed receipts from transferee upon movement of goods.

Required:

a. Indicate the specific internal accounting control objective served by each procedure.

b. Identify the internal accounting control principle that is involved.

c. Identify an error or irregularity that may be prevented or detected by the control procedure.

d. Indicate a specific test of transactions that may be performed to determine whether the control procedure is operating as prescribed.