Interior Space Ltd (Interior Space) is an architectural services company. Invoices for services received by Interior Space are authorised for payment and supported by the following:

A purchase requisition form is initiated by a person other than the authoriser of the purchase order.

Authorised purchase order.

An approved for payment form from the purchase requisitioner confirming that the service was received.

Required

(a) Identify the assertion addressed by each of these three controls (i to iii) above.

(b) For the three controls (i to iii) above, determine an appropriate test of control.

Use the following table to write your answers.

control. assertion test of control

i

ii

iii