Listed below are 12 internal control procedures or requirements for the expenditure cycle (purchasing, payroll, accounts payable, and cash disbursements) of a manufacturing enterprise. For each of the following, identify the error or misstatement that would be prevented or detected by its use.

Duties are segregated between the cash payments and cash receipts functions

Signature plates are kept under lock and key

The accounting department matches invoices to receiving reports or special authorizations before payment

All checks are mailed by someone other than the person preparing the payment voucher

The accounting department matches invoices to copies of purchase orders

The blank stock of checks are kept under lock and key

Imprest accounts for payroll are used

Bank reconciliations are performed by someone other than the one who writes checks and handles cash

A check protector is used.

Surprise counts of cash funds are periodically conducted

Orders are placed with approved vendors only

All purchases are made by the purchasing department