Key documents are used throughout the purchases, payables, and payroll process, and each supports an internal control function.

Required
For each of the following documents, describe its purpose and how it contributes to internal control over the purchases, payables, and payroll cycle.

a. purchase order

b. receiving report

c. accounts payable master fi le

d. packing slip

e. suppliers’ invoices

f. personnel master fi le

g. payroll register