The senior auditor has provided you with the Purchasing Department Operational Audit Plan, which includes the audit procedures. This is available in the Assessment Resources folder. During the operational audit of the Purchasing department, 800 purchase orders were reviewed and the following weaknesses were found: • 51 orders were not signed by a purchasing officer. • 15 were not authorised by the correct purchasing officer for that product. • 12 purchases of goods or services were made with verbal requests from store managers and purchase orders were not raised for them. • 35 orders have been outstanding for more than three months. • 8 additional orders have been raised duplicating orders for goods included in those orders outstanding for more than three months. • 5 orders were for goods for the personal use of staff. Once this was discovered the staff were made to repay Book Worm for the purchases. In addition to the above, the organisation structure of the Purchasing department was reviewed and found to be ineffective in being able to comply with the basic principles of internal control. Describe two (2) procedures used in the operational audit that may have discovered each of the above errors of