In groups of five, discuss the controls that a company should have in the following departments. In each outline the CONTROL OBJECTIVES and the MEASURES that ought to be found in each. 1. Controls over wages and salaries 2. Controls over sales and debtors 3. Controls over cash sales 4. Controls over cash collected by the salesmen 5. Controls over purchases and the trade creditors 6. Controls over procurement 7. Controls over the cheque payments 8. Controls over the stocks and work in progress 9. Controls over non-current assets 10. Controls over payments into the bank 11. Controls over cash and cheque received by post 12. Controls over the cash balances 13. Controls over the bank balances 14. Controls over marketing