You are the audit senior of Bobo Ltd, a manufacturer of electrical goods. You have been asked to design audit tests for part of the purchases system.
Key aspects of the system you are reviewing are:
1 All purchases are ordered by means of an official order signed by the purchasing manager.
2 All goods received are evidenced by a goods received note raised by the stores.
3 Purchase invoices are matched with purchase orders and goods received notes before being entered in the Payables Ledger.

Required:
Design audit tests to evidence the relevant assertions in the most efficient way.