Question 6. Which of the following internal control procedures would help to ensure that goods are received before a liability is recorded?

Goods inward records are regularly reviewed for items in respect of which no invoices have been received

A file of unfulfilled purchase orders is maintained and reviewed regularly by a responsible official

Periodic purchase ledger reconciliations are performed by personnel independent of the goods inwards department

Invoices are matched with goods received notes before being recorded in the purchases day book