Trace the flow of

(a) purchase orders and

(b) receiving reports in the flowchart in Figure 9-2.

S-12. Indicate the applicability of the internal control principle of independent internal verification to purchases and cash disbursements.

Figure 9-2

Piled With Purcha Order Approved Requisitions Approved From From Receive Goods Vouchers Payable Purchasing Match Wich Purchase Order Prepare Purchase Onder Prapare Beariving Report Requation Purchase Order 1.O 20 PO Purchase Order Payable Requisition Onder Receiving Beport File Ponding Arrival All Document by Due Date Return Match Doc uments and Prepare and Approve Voucher Report Vouche Review Prepare Check Remittance Sign and Counter sign Check Mutilat Decrets Geral Matild Voucher and Sup. Ducis Treasury On Dur Des Puld Voucher VE Check and Remissener Check and Remittance Advice General Berancing