An auditor's tests of controls over the issuance of raw materials to pro- duction would most likely include

a. Reconciliation of raw materials and work-in-process perpetual inven- tory records to general ledger balances.

b. Inquiry of the custodian about the procedures followed when defective materials are received from vendors.

c. Observation that raw materials are stored in secure areas and that storeroom security is supervised by a responsible individual.

d. Examination of materials requisitions and reperformance of client controls designed to process and record issuances. P-963