1. Controls over purchase orders (POs),
 a manual control procedure
(a) Inspect POs for evidence of prenumbering.
(b) Observe client accounting for sequence, 
noting employee responsible and whether procedure
was supervised.
(c) Inspect evidence that sequence check was
performed and supervised.
(d) Conclude as to the effectiveness of this
control procedure.

2. Controls over goods received advices
(GRAs), a computerized control  procedure.
(a) Use test data to gather evidence that 
software:
- records the number of all GRAs entered.
- reports as exceptions the numbers of all 
missing GRAs. 
(b) Inspect records to ensure that all missing 
GRAs recorded on exception reports were 
subsequently accounted for in a timely manner.
(c) Conclude as to the effectiveness of this 
control procedure.

3. Supplier statement reconciliation, a
manual control procedure
(a) Observe client's staff reconciling 
suppliers' statements with individual accounts
payable balances, noting employee responsible, 
whether staff with incompatible duties had 
access to the statements, and whether the 
procedure was supervised as planned.
(b) Inquire as to the way differences were 
treated noting any departures from client's
policy.
(c) Inspect suppliers' statements and ensure 
that a reconciliation was attached to each
statement.
(d) Conclude as to the effectiveness of this
control procedure.

Each visit.


Each visit.

Final.

Final.







Interim.


Each visit.


Final.








Interim.


Interim.



Each visit.

Final.

20/month. 


Twice/month.

Each mnth.









Once p.a.


Twice p.a.











Once p.a.


Once p.a.


5 statements
per month.

Audit 
assistant









Audit
assistant











Audit 
assistant

BB15










BB16












BB17