Provided the name of the assertion at whichthe internal control is aimed.

1.Once per month, a Clerk checks that account codings on source documents are in accordance with the entity's chart of accounts

2.Purchase Orders must be authorised by the Purchasing Manager before they are sent to the supplier.

3.Sales orders are prenumbered, and once per month a sequence check is performed by a Clerk

4.The supporting documentation is reviewed prior to making a payment.

5.Comparison of a supplier's invoice with the corresponding receiving report and purchase order prior to recording a liability.