Internal control procedure:All purchase orders are approved, in writing, by the supervisor before orders are placed.

1. describe one test that could be performed to verify that the procedure is operating effectively?
2. Bespecificabout the test. Define the population being tested.For example to test the control "packing slips are agreed to vendor invoices before the invoices are entered into the system", you might say:"Select a sample of 40 vendor invoices and agree the packing slips to the invoices as to quantity and description".
3. give one example of a deviation that might be identified in the testing process.?
4. An example of a deviation using the test in 1a. above would be that one of the vendor invoices tested showed a quantity of 5 but the packing slip showed a quantity of 4.