The following sentences appear in an internal auditor's notes concerning an accounts payable activity. The sentences, which are in no logical order or grouping, are to be used in the audit report.

1. Generally, we were concerned with evaluating the system of control.
2. We did not seek to determine whether discounts were being taken.
3. The review of discounts was covered in a separate draft.
4. The Accounts Payable Department is staffed by 15 employees.
5. Specifically, we set out to verify the sufficiency of the approvals and/or documentary support for the receipt of goods.
6. We found that written procedures were current and complete.
7. We also were concerned with the adequacy of distribution of charges to accounts.
8. We believe that the system of internal control is adequate.
9. The 15 Accounts Payable employees process 10,000 invoices each month.
10. Our test of 200 invoices requiring management approval showed that 35 were not approved.
11. In addition, the Accounts Payable employees process invoices for payment amounting to \(\$ 30\) million annually.
12. We believe the approval and support activities were not carried out satisfactorily.
13. Of 500 paid invoices we examined, 25 percent showed incorrect distributions to accounts.
14. We also believe that the function of distributing charges to accounts was not carried out satisfactorily.
Required:
Construct a report outline, using the following section headings and putting the numbers of the sentences under the appropriate headings in a logical, consistent order.

a. Foreword.

b. Purpose.

c. Scope.

d. Opinions.

e. Statements of condition.