15-26.

(Estimated Time 30 Minutes)

Consistent / Strengthen or Weaken
Inconsistent
1.Consistent Purchase requisitions provide the authorization for purchasing to
place an order. (Given as an example.)
2.Consistent The use of prenumbered purchase order forms provides a control
over purchase commitments.
3.Inconsistent The copy of the purchase order forwarded to receiving should have
the quantity order blanked out. Knowledge of the quantity ordered
might bias the receiving department's count of items received.
4.Inconsistent The receiving department should count and inspect the goods
received, not simply make a notation that the order was received.
5.Consistent The matching of purchase order, receiving report, and vendor
invoice assures that an order was placed, the shipment was
received, and the vendor has a proper claim.
6.Consistent Proving the mathematical accuracy of the vendor invoice assures
that the billing is correct.
7.Inconsistent The plant controller is responsible for record keeping and should
not have the responsibility of authorizing disbursement vouchers.
Incompatible duties are vested in the plant controller.
8.Inconsistent Corporate headquarters received the approved disbursement
voucher which was approved by the plant controller. All the
supporting documentation supporting the validity of the transaction
and obligation are filed at the plant.
9.Inconsistent The check issue list should be reconciled with the submitted
disbursement before being filed.