E$-$groceries Limited $($E$-$groceries$)$ is an e$-$commerce retailer and the largest retailer

in South Africa with a financial year ending $30$ June $2024.$ E$-$groceries is listed on the

Johannesburg Stock Exchange $($JSE$)$ and registered for VAT.

The head office of E$-$groceries is situated in Cape Town, and there are warehouses in

each of the provinces in South Africa where they sell perishable goods online to

customers. Therefore, these goods must be delivered as soon as possible. The

customers consist of various locally$-$based individuals and businesses. Dispatch of goods

The warehouse department will pick the groceries, raise the picking slip together with

the delivery notes and send these to the dispatch clerks, Lynne Smith and Ben Finn.

Upon receipt of the groceries, picking slip and delivery notes, Lynne Smith and Ben

Finn perform the following:

$$ Verify the quantities and description of the groceries against the authorised

picking slip and delivery note.

$$ Sign the picking slip and delivery notes to acknowledge receipt of the groceries.

$$ Retain the two copies of the delivery note and return the signed picking slip to

the warehouse once the groceries are packed.

ANNEXURE F: FORMATIVE ASSESSMENT $1$

$62$ HAUD$331-1-$Jul$-$Dec$2024-$FA$1-$TA$-$V$4-01072024$

$$ The groceries and delivery address are verified against the picking slip and

delivery note as the groceries are packed into the box for delivery. The boxes

are sealed immediately thereafter.

$$ Thereafter, a two$-$part list of deliveries is prepared by the dispatch clerks that

corresponds with the delivery notes and then the physical goods are loaded

into the delivery vehicle.

The delivery driver supervises the loading of the groceries into the delivery vehicle and

signs the two$-$part list of deliveries prepared by the dispatch clerks to acknowledge

receipt of the delivery notes and the groceries.

The driver retains one of the delivery lists and both of the delivery notes, and the

dispatch clerks retain the other delivery list.

When the driver leaves the premises, the security guard checks all the goods in the

delivery vehicle against the delivery list with the delivery note. The list of deliveries

shows the number of boxes to be delivered to a particular customer. Once the security

has completed the above checks, the security guard will then date stamp the two

copies of the delivery note.

Once the driver delivers the goods to the customer, the customer signs both copies of

the delivery note. The customer retains one copy of the delivery note, and the driver

returns the other copy to be sent to the accounting department of E$-$groceries to create

the invoice by the invoicing clerk, Matthew Fling. With reference to the dispatch of goods information, describe the test of

controls you would perform for the financial year ending $30$ June $2024.$