For each of the following, state the financial reporting process control activity that is being followed and which management assertion for associated transactions is strengthened if a company actually performs it.

a. Only certain employees are allowed into the central computer room. Those employees have "cardkeys" to gain access to the area.

b. Once every week, open (unfilled) sales orders are compared to inventory lists.

c. Checks are prepared by accounts payable clerks and then given to a corporate officer for signing.

d. An inventory clerk prepares a picking ticket from the sales order and then gives it to a warehouse worker so that the inventory can be prepared for shipping.

e. A receiving clerk fills out a receiving form from the purchases department that does not include the amount ordered on it.

f. Before shipping any goods, the shipping department compares a copy of the original sales order to the picking ticket.

g. The head of information systems receives a report each day of unsuccessful log-on attempts.

h. All checks received at the receivables processing area are clearly date stamped.

i. An internal auditor reconciles the purchases journal to the inventory received register at least once per month.

j. A salesperson may not depart from a master price list without approval from the vice president of marketing.

k. Before taking the daily deposit to the bank, a clerk compares the deposit ticket amount to the totals from the lockbox area. 

l. To gain entry into the cash vault, an employee must submit to a retina scan to determine his identity.

m. Hash totals from a batch process are compared at each step of payables posting.

n. Accounting clerks rely on a chart of accounts for journalizing transactions.