You have just received the following draft audit report that was prepared by one of your staff auditors.

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1 Audit of the purchasing department 2 Introduction 3 The purchasing department is responsible for 4 all procurements except those involving 5 executive approval. During the past months, 6 purchasing issued 19,736 purchase orders for 7 a variety of products. Our audit covered 8 only 4 of the 12 separate product classifi- cations for which purchasing is done. 6 Purpose and Scope 10 We made our audit to determine whether 11 a. Competitive bidding was employed. 12 b. Purchase orders were being approved at 13 an appropriate level. 14 c. Buyers were following up appropriately. 15 Findings and Opinion