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Expenditure Cycle - Threats/Controls Match the threats in the first column to the appropriate control procedure in the second column (only one match for each answer and each control is used only once). Answer Threat Control Procedures (letters only) 1. Purchase unneeded items a. 2 signatures for material amounts b. block out quantities on P.O.; signatures, inventory 2. Inaccurate inventory counts 3. High prices for goods C. compare Receiving Report to Invoice 4. Unauthorized suppliers 5. Low quality goods d. compare to Receiving Report and Purchase Order e. data entry controls (or good form design), use of control accounts f. ensure complete voucher package; cancel documents g. match goods with an approved P.O. 6. Kickbacks 7. Theft of goods 8. Counting Mistakes 9. Accepting unordered goods h. performance evaluations i. perpetual inventory with periodic counts and reconciliation, RFIDS j. Perpetual inventory, separate purchasing department, approvals of P.O.S k. price lists, bids, reviews, budgets 10. Errors on vendor invoices 11. Mistakes in recording 12. Fraudulent disbursements 13. Duplicate payments 1. proper filing m. restrict access to cash, sequentially numbered checks n. review P.O.s, read-only supplier list o secure location, document all transfers, segregate duties 14. Missing a purchase discount 15. Payment for goods not received 16. Theft of cash/checks p. training, job rotation