Refer to the attachment so as to answer the question.

15. The following questions related to cash disbursements are included on the internal cont'ot questionnaire for Sin'nmer ornpany. I Do ditferent people sign checks and reconcie the bank statement? I Are all supporting documents ettectivety canceled vuhen checks are signed? I Are checks mailed pron'iqtitt'yr after they are signed? I Pure sash discounts to which the entily is entitled taken? I Are a vendor's invoice; receiving report and purchase order assembled and led with a voucher in support of cash payments? I Does someone independent of accounts payable reconcile monthly vendor's statements to vouchers included as liabilities at the end of the period? Required: Identify the nancial statement assertion to which the control relates; Identify a potential misstatement that could arise from the absence of the control. Identifyr the tests of controls an auditor might perform for controts that exist. Indicate the substantive tests of transactions an auditor might perform after the test of controls it the centre! is ineffective. PF'F'P-l