The item below represents possible errors and fraud that the auditor suspects are present. The accompanying List of Auditing Procedures represents procedures that the auditor would consider performing to gather evidence concerning possible errors and fraud. For each item, select one or two procedures as indicated that the auditor most likely would perform to gather evidence to support that item. Note: For multiple selections, separate labels by a comma. Audit procedures can be selected more than once. D Control Procedures A Document all transfers of inventory. B Periodic physical counts of inventory. C Maintain up-to-date vendor performance analysis report. Automated comparison of the total change in cash to total changes in accounts payable E Adopt a perpetual inventory system. F Require purchasing agents to disclose financial or personal interests in suppliers. G Require purchases to be made only from approved suppliers. H Restrict access to the supplier master data 1 Reconciliation of invoices with packing lists and sales orders, U Reconciliation of bank account by someone other than the cashier. Cancel or mark "Paid" all supporting documents in a voucher package when a check is issued L Segregation of duties of shipping and billing, M Only issue checks for a complete voucher K 1. Theft of inventory. 2. Paying the same invoice twice. 3. Stockouts. 4. Purchasing items at inflated prices. 5. Failure to bill customers. 6. Purchasing goods of inferior quality