35 Inspection of records and documents involves an examination of records or documents, whether internal or external or in paper form, electronic form, or other media. One issue that affects the reliability of documentary evidence is whether the documents are internal or external. Following are examples of documentary evidence: 1. Duplicate copies of sales invoices. 2. Purchase orders. 3. Bank statements. 4. Remittance advices. 5. Vendors' invoices. 6. Materials requisition forms. 7. Overhead cost allocation sheets. 8. Duplicate copies of shipping documents. 9. Payroll checks. 10. Long-term debt agreements. Required: a. Classify each document as internal or external evidence. b. Classify each document as to its reliability (high, moderate, or low)