For each of the disbursement system procedures listed below, state whether the procedure is consistent with good internal control.

1.		The purchasing department acts on purchase requisitions issued by the parts department.		select Consistent or Inconsistent ConsistentInconsistent
2.		A software application generates prenumbered purchase orders based on information submitted by buyers in purchasing.		select Consistent or Inconsistent ConsistentInconsistent
3.		Receiving has complete access to purchase order information in the IT system.		select Consistent or Inconsistent ConsistentInconsistent
4.		When goods are received, the receiving department logs the shipment in the IT system by indicating that the purchase order was received and forwards this electronically to accounts payable.		select Consistent or Inconsistent ConsistentInconsistent
5.		When the vendor invoice is received, it is entered into the IT system and matched electronically with purchase order and receiving information. Discrepancies are printed on an exception report for follow-up by accounts payable personnel.		select Consistent or Inconsistent ConsistentInconsistent
6.		The software application checks the clerical accuracy of information on vendor invoices. Discrepancies are printed on an exception report for follow-up by accounts payable personnel.		select Consistent or Inconsistent ConsistentInconsistent
7.		A prenumbered disbursement is prepared and forwarded along with supporting documentation to the plant controller who reviews and approves the voucher.		select Consistent or Inconsistent ConsistentInconsistent
8		Supporting documents are returned to accounts payable for filing, and approved disbursement vouchers are forwarded to corporate headquarters for payment.		select Consistent or Inconsistent ConsistentInconsistent
9.		A report listing checks issued by corporate headquarters is received and promptly filed by accounts payable.