Question 2

Controls for the general purchases system of Sinclair Pastoral Group are recorded below. For each control complete the following:

1. Provide a control test to test each Internal Control
2. Identify the management assertion which is being met by your control test (from (a))
3. Identify the evidence type to be collected from the testing of each control (from (a)).
4. Provide an overall conclusion about the deviations or exceptions you may encounter when testing the controls in this system

No.	Controls Policies & Procedures: general Purchases System	(a) Provide a control test to test this internal control	(b) Management Assertion met by your control test	(c) Evidence type collected from your control test
1	Every purchase order must be linked to an approved purchase requisition
2	Receiving staff count, inspect and compare goods received with the purchase order
3	Every receiving report is matched to a purchase order and supplier invoice
Conclusion (d):