Assertions

Match each of these internal control activities at WOOLWORTHS SUPERMARKETS to the assertion for SALES: 1st choice Accuracy 2nd choice Completeness 3rd choice Classification 4th choice Occurrence All goods to be purchased by the customer must be scanned at the checkout The self-checkout system weighs the goods scanned and compares this to a master record of weights for goods to ensure all goods have indeed been scanned A networked system of computers ensures that the checkout system returns the correct price for each item scanned Head office controls the journal entries that are made at the end of each day to record sales