Following are selected questions from an internal control questionnaire relating to a company's inventory control, perpetual inventory, and cost records. A ]/es response would indicate a potential strength, and a no response a potential weakness of the system.

a. Is inventory reasonably protected from physical deterioration and theft?

b. Are materials requisition forms required to request materials and supplies for use in production?

c. Are physical inventory counts taken at least once per year for all inventories?

d. Are perpetual inventory records continually updated on a timely basis?

e. Are perpetual records reconciled with general ledger control accounts on a regular basis?

f. Are all inventory transfers reported and recorded on a timely basis?

g. Are production personnel required to explain price and volume variances?

Required: 

Assume that inquiries indicate the answer is i/es to each question. Draft tests of controls that you believe would provide persuasive evidence that the answer to each question, (a) through (g), is correct.