For each of the following internal controls in the conversion/warehousing process of a consumer goods wholesaling firm, state the management assertion that the control helps meet and suggest a test of controls that would give the auditor some assurance that the control procedure was effectively performed.

a. The handling of physical inventory is separated from the accounting function.

b. Management periodically reviews slow-moving inventory for evidence of obsolescence.

c. Shipping documents are compared to sales orders and picking tickets before goods are shipped.

d. Using bar-coding technology, inventory clerks update perpetual inventory records in real time as goods are received or shipped.

e. At least once each quarter, a physical inventory is performed and the results are compared to the perpetual inventory records.