EasyCut Ltd operates a sawmill located in Tasmania. EasyCut sources its timber from a number of local growers and from its own plantations. Logs are transported on large trucks and are weighed-in on the company's weighbridge and weighed-out after dropping their loads in the storage areas. 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-numbered weighbridge ticket A pre-numbered 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 company's CFO, Ricky Myer, advises you that one cubic metre of timber weighs approximately one tonne and that the cost price per cubic metre to the mill varies according to the contract with each supplier. You compare this to the information from an expert's report obtained from the permanent audit file and find it is consistent. Required: Outline three tests of controls that you would undertake on the effectiveness of controls relating to the receipt of logs