Internal controls:

Question 3 options

A)	are not subject to collusion.

B)	are never affected by fatigue and negligence.

C)	can never be beat.

D)	can be circumvented.

A receiving report:

Question 1 options:

A)	identifies that the merchandise has been received and ends the purchasing process.

B)	is sent by the purchasing department to the customer who purchases the item.

C)	identifies the need for merchandise and begins the purchasing process.

D)	includes the invoice, receiving report, purchase order and purchase request.