For each internal? control, identify a test of control to test its effectiveness.

Match each question with the corresponding letter? (from the list? below) that correlates to its test of control. Use each letter only once.

A.	Account for numerical sequence of receiving reports and determine that all were recorded.
B.	Examine invoices for which checks have been disbursed to determine that they have been cancelled.
C.	Examine indication of approval.
D.	Observe and inquire about personnel performing? purchasing, shipping, payables and disbursing functions.
E.	Observe whether the system automatically posts checks when they are prepared.
F.	Observe and inquire about the handling of checks from the time they are mailed to suppliers.
G.	Observe and inquire about the procedure performed by mail clerk. Compare date mail is received to date accounting received invoices.
H.	Examine cancelled invoices for indication of checking for clerical accuracy.

Question	Test of Control
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