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Melinda Robinson is the director of internal auditing at Sachem Manufacturing Company. She wants to test the input controls for inventory. The input to this

Melinda Robinson is the director of internal auditing at Sachem Manufacturing Company. She wants to test the input controls for inventory.

The input to this system is shown in the following table.

Parts Inventory Transaction File

Field Name

Field Type

Item number

Numeric

Description

Alphanumeric

Transaction date

Date

Transaction type

Alphanumeric

Document number

Alphanumeric

Quantity

Numeric

Unit cost

Monetary

What tests should Melinda perform to be sure that the controls are effective?

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