Each of the following controls test procedures may be performed during the audit of the controls in the production process. Requlred: For each procedure (a) Identify the Internal control procedure (strength) belng tested, and (b) Identlfy the Internal control objectlve(s) being addressed. 1. Balance and reconclle detalled production cost sheets to the WIP inventory control account. 2. Scan closed production cost sheets for missing numbers in the sequence. 3. Vouch a sample of open and closed production cost sheet entrles to (I) labour reports and (II) Issue slips and materlals-used reports. 4. Locate the materlal issue forms. Are they prenumbered? kept in a secure location? avallable to unauthorized persons? 5. Select several summary Journal entrles in the WIP Inventory: (I) vouch to weekly labour and materlal reports and to production cost sheets, and (II) trace to control account. 6. Select a sample of the materlal Issue slips in the production department file. Examine for the following: (I) Issue date/materlals-used report date (II) Production order number (III) Supervisor's signature or Inlitals (IV) Name and number of materlal (v) Raw materlal stores clerk's signature or Initlals (VI) Matching materlal requisition In raw materlal stores file, noting date of requisition 7. Determine by inquiry and inspection If cost clerks revlew dates on report of unlts completed for accounting in the proper perlod