The following are errors or irregularities that have occurred in Fresh Foods Grocery Store, a retail and wholesale grocery company.

1. The incorrect price was used on sales invoices for billing shipments to customers because the wrong price was entered into the computer file.

2. A vendor's invoice was paid twice for the same shipment. The second payment arose because the vendor sent a duplicate copy of the original two weeks after the payment was due.

3. Employees in the receiving department took sides of beef for their personal use. When a shipment of meat was received, the receiving department filled out a receiving report and forwarded it to the accounting department for the amount of goods actually received. At that time, two sides of beef were put in an employee's pickup truck rather than in the storage freezer.

4. During the physical count of inventory of the retail grocery, one counter wrote down the wrong descriptions of several products and miscounted the quantity.

5. A salesperson sold an entire carload of lamb at a price below cost because she did not know the cost of lamb had increased in the past week.

6. On the last day of the year, a truckload of beef was set aside for shipment but was not shipped. Because it was still on hand the inventory was counted. The shipping document was dated the last day of the year so it was also included as a current-year sale.

REQUIRED:

a. For each error or irregularity, identify one or more types of controls that were absent.

b. For each or irregularity, identify the internal control objectives that have not been met.

c. For each error or irregularity, suggest a control procedure to correct the deficiency.