Test the PO number sequence for out of sequence PO numbers (use sheet 1: AnyCO-POs). Hint: First make sure data is sorted in PO number order, add a column and use the Excel IF function (e.g., If b2-b1=1, Ok, GAP). If there are any gaps, how many? Use Excel CountIFfunction. Is it inherently a control failure to have a GAP in sequence number? What could reasonably account for a gap? Why might a GAP indicate a control problem?