Potential Misstatement	Possible Test of Operating Effectiveness
Good may be requisitioned for unauthorized purposes	Inspect signed inventory receipts
Purchases may be made for unauthorized purposes	examine supporting documentation for invoices
Goods received may not be ordered	Examine receiving report for matching purchase order
Store clerks may deny taking custody of purchased goods	examine purchase orders for approved requisitions
Invoices may be recorded for goods not ordered	examine evidence of independent check or re-perform independent check
Invoices may be recorded incorrectly or not recorded	Enquire about procedures

With regards to control risk assessment for purchase transactions, align the potential misstatements in the following chart with their possible tests of operating effectiveness.