In your audit of the Megan Company, you identify the following potential misstatements that could occur for financial statement assertions in accounts affected by cash disbursements transactions:

1. An issued check may not be accounted for.

2. A check may be issued to an unauthorized payee.

3. Unused printed checks may be stolen from the unlocked supply closet.

4. An issued check may not be listed on the daily check summary.

5. The bank balance per books may not reconcile to balance per the bank.

6. Approved supporting documentation may be paid twice.

7. The check signer also journalizes and posts cash disbursements transactions.

8. An issued check is improperly classified in journalizing.

9. A check may be signed by an unauthorized signer.

10.An issued check may not be journalized.

Required

a. Identify necessary control procedures that could prevent or detect each misstatement.

b. Identify a possible test of controls for each control procedure in

(a) above.