The following notes describe the procedures which the Bales might adopt for the purchasing section of their business. When goods are delivered they usually arrive with a delivery note detailing the goods being sent. John likes to check that the note agrees with the goods actually received and that they are in good condition before he moves them to the lock-up storeroom at the back of the shop. If he is happy that the goods are up to standard and they are what was ordered according to the purchase order, he initials the delivery note and puts it in Azina’s in-tray. If no note is received he writes the details on a slip of paper so that she knows the goods are in stock. The invoice will arrive soon afterwards and will be date stamped and numbered by Azina as she opens the post. Azina matches it with the notes from John and checks the price and calculations before she files both invoice and note in a temporary folder of approved invoices. Each week she counts up the invoices in the file received and totals the amounts due under them before entering them all in the records. The totals and number help her to check that she has not missed any or posted the wrong number by mistake. Then she files the invoices in a permanent file. : At the end of the month many suppliers issue statements of the records in their own system to remind their customers that amounts are due for payment and to ensure that customer and supplier agree on the amounts involved. Azina checks that the statement agrees with her own records and rings her contact name for the supplier if there is any problem. John thinks that these procedures are a bit too bureaucratic but Azina insists that if she doesn’t follow a system she gets confused and things take longer to sort out. The business is growing fast. Her college course stresses the need for careful procedures and if, as they hope, they employ a parttime assistant to help in the office, they need to have a system in place. Required Identify the controls in the procedures. What type of control are they?