Ready to Go is a producer of fine deserts and pastries. The company has operations in the U.S. and Canada. The Company currently has 52 different product lines. The accounting departments consists of a controller and two accounting staff. You obtained the following information following your inquiry with the controller:

• The warehouse maintains a copy of each prenumbered receiving report in sequential order.
• For each delivery, a prenumbered receiving report is prepared and sent to head office.
• Invoices are entered but not posted into the accounts payable subledger at head office on receipt.
• After the invoice is agreed to the receiving report, it is posted to the accounts payable subledger.
• A master price list is maintained for each of the 52 products.

Required

Prepare an audit program of at least three tests of controls to verify the related key control objective.