$22-26($OBJECTIVE $22-3,22-4)$Items $1$through $6$are questions typically found in a standard internal control questionnaire used by auditors to obtain an understanding of internal control for notes payable. In using the questionnaire for a client, a "yes" response indicates a possible internal control, whereas a $"$no$"$indicates a potential deficiency

Are liabilities for notes payable incurred only after written authorization by a proper company official?