EP 12-9 Accounts Payable Internal Control Questionnaire Items: Control Objectives, Test of Control Procedures, and Possible Errors or Fraud. (LO1, LO2) Listed below is a collection of items from the internal control questionnaire on payables in Appendix 12A.

1.Are invoices, receiving reports, and purchase orders reviewed by the cheque signer?

2.Are cheques dated in the cash payments journal with the date of the cheque?

3.Are the quantity or quality of goods received determined at the time of receipt by receiving personnel independent of the purchasing department?

4.Are suppliers' invoices matched against Purchase orders and receiving reports before liability is recorded?