QUESTION 6:

(i) State the names of the three documents that are matched when making a payment to a supplier.

(ii) State the internal control that is put in place to ensure that credit card usage is within required limits.

(iii) S tate the internal control that is put in place to prevent that classic disbursement fraud.

(iv) Which one of the following audit procedures would not be used when performing a test of controls:

A: Reperformance

B: Inspection

C: External confirmation

D: Observation