For each of the following internal controls in the payables department, state the management assertion that the control helps meet. Then describe a test of controls to obtain assurance that each procedure was effectively performed.

a. The signature plate for the check-writing machine is kept in a locked safe that requires two keys to open.

b. Hash totals of account numbers are prepared and verified after the cash disbursements journal is used to post to the accounts payable ledger.

c. Control totals of posting amounts are prepared and verified whenever payroll is posted to the general ledger.

d. Details from all accounts payable outstanding at year end are automatically reported to the controller for comparison to the cash disbursements register.

e. Open purchase orders are compared to the accounts payable ledger periodically with exceptions followed up on promptly.

f. Employees are issued their time cards only when they show up for work, and they must surrender them upon leaving.

g. All purchases over \(\$ 1,000\) require the signature of the departmental vice president.

h. Keying transactions into the electronic database/accounts payable journal requires two entries. If not matched, the transaction is rejected.