destroys the purchase requisition, which it is no longer needed since the relevant details are on the PO. receiving report is sent to Inventory Control and the other is sent to the purchasing department. The packing slip is sent with inventory to the warehouse. When the purchasing agent receives the receiving report, he closes the digital PO record and adds a record to the digital receiving report file. He then destroys the hard copy receiving report, which is no longer needed. Upon receipt of receiving report copy, the inventory control clerk updates the inventory subsidiary ledger to record the receipt. The clerk then destroys the hard copy receiving report. the AP Subsidiary ledger. The clerk then files the invoice in the department. On the due date the computer system automatically prints a check, mails it to the vendor, closes the Vendor Invoice record to discharge the liability, and records the payment in the Cash Disbursement file. c. Describe the physical controls needed to reduce the risks identified in (b). d. Describe the IT controls that are appropriate in this system. destroys the purchase requisition, which it is no longer needed since the relevant details are on the PO. receiving report is sent to Inventory Control and the other is sent to the purchasing department. The packing slip is sent with inventory to the warehouse. When the purchasing agent receives the receiving report, he closes the digital PO record and adds a record to the digital receiving report file. He then destroys the hard copy receiving report, which is no longer needed. Upon receipt of receiving report copy, the inventory control clerk updates the inventory subsidiary ledger to record the receipt. The clerk then destroys the hard copy receiving report. the AP Subsidiary ledger. The clerk then files the invoice in the department. On the due date the computer system automatically prints a check, mails it to the vendor, closes the Vendor Invoice record to discharge the liability, and records the payment in the Cash Disbursement file. c. Describe the physical controls needed to reduce the risks identified in (b). d. Describe the IT controls that are appropriate in this system