All invoices related to the goods received are received by the Accounting Specialist. The Accounting Specialist checks all invoices they receive by comparing them with the approved purchase orders. He first checks the consistency of the amount and price information on Purchase Order and then checks the consistency of the amount information on Good Receipt. If there are differences, the invoices are not accepted. The total population of the invoices created during audit period is 30. (25)

Having read the aforementioned scenario of ABC Inc., Please;

1. Define the key risk that the company is facing.
2. Identify the specific control objective to mitigate the risk.
3. Define the sampling unit.
4. Define the control deviations from the control objective.
5. Define the Frequency of the Control Application and appropriate sample size
6. Please prepare a test sheet to appropriately test the operating effectiveness of the control objective via Haphazard Sampling