EasyCut Ltd operates a sawill located in Tasmania. EasyCut sources its timber from a number of local growers and from its own plantation. Logs are transported on large trucks that are weighed-in on the companys weighbridge and weighed-out after dropping their loads in the storage area. Logs are then debarked and sawn to size in the cutting area of the mill. The logs are then sent to other areas of the sawmill depending on what they will be used for. Two documents are generated when the logs are received: A pre-number weighbridge ticket A pre-numbers goods received docket (one copy is provided to the truck driver as the truck driver exits the mill. The goods received docket can only be signed by the foreperson in charge. The companys chief financial officer (CFO), Rick Myer, advises you that that one cubic metre of timber weighs approximately one tonne and that the cost per cubic metre to the mill varies according to the contract with each supplier. You compare this to the information from an experts report obtained from the permanent audit file and find that it is consistent. REQUIRED Outline three tests of controls that you would undertake on the effectiveness of controls relating to the receipt of logs.