Match each term or phrase to the appropriate type of expenditure cycle control.

A) Input Controls

B) Process Controls

C) Access Controls

D) Physical Controls

E) Output Controls

- A. B. C. D. E.	Data Validation Controls are used to detect issues such as transcription errors.
- A. B. C. D. E.	Sequence Check Controls are used to compare the sequence of each record in a batch with the previous record to proper sorting.
- A. B. C. D. E.	Warehouse Security such as alarms, cameras, guards and locks are used to prevent unauthorized personnel from entering the warehouse.
- A. B. C. D. E.	Supervision of Receiving Department is used to ensure inspection of all goods received. Also, a blind PO is used to ensure goods are counted and pricing information is unavailable to receiving clerks.
- A. B. C. D. E.	AP Change Report summarizes the overall change to AP and this should reconcile to the total vendor invoices received total cash disbursements and the G/L.
- A. B. C. D. E.	Limit Checks are used to determine if a field exceeds an authorized limit.
- A. B. C. D. E.	A Valid Vendor File containing a list of vendors with whom the organization normally does business with is used to validate payments to vendors.
- A. B. C. D. E.	Use of indpendent Paymaster.
- A. B. C. D. E.	Reconcile the Purchase Order with the Receiving Report and the Supplier Invoice.
- A. B. C. D. E.	A list of all error records is sent to appropriate users to support corrections and resubmission.

A.	Physical Controls
B.	Process Controls
C.	Input Controls
D.	Access Controls
E.	Output Controls