Inspection of records and documents involves an examination of records or docu$-$

ments, whether internal or external or in paper form, electronic form, or other media.

One issue that affects the reliability of documentary evidence is whether the docu$-$

ments are internal or external. Following are examples of documentary evidence:

Duplicate copies of sales invoices.

Purchase orders.

Bank statements.

Remittance advices.

Vendors' invoices.

Materials requisition forms.

Overhead cost allocation sheets.

Duplicate copies of shipping documents.

Payroll checks.

Long$-$term debt agreements.

Required:

a$.$ Classify each document as internal or external evidence.

b$.$ Classify each document as to its reliability $($high$,$ moderate, or low$).$