The following is a list of six control plans from this chapter or from chapters $9,10,$ and $11.$ This is followed be a list of five statements describing either the achievement of a control goal $($ a system success$)$ or a system deficiency $($a system failure$).$ Match the five control goals or systems deficiencies with a control plan that would best achieve the desired goal or prevent the system deficiency. Each letter may be used only once, with one letter left over.

Control plans

A$.$ File completed and signed receiving report in receiving

B$.$ Select vendors who can provide goods with appropriate quality

C$.$ Approve purchase order

D$.$ Compare input receipt data with PO

E$.$ Independent authorization to record receipt

F$.$ Reorder points and automatic generation of alerts

Process Failures

$1.$ A purchasing agent ordered unneeded inventory items from a supplier company of which he is one of the officers

$2.$ The vendor shipped goods that were never ordered. The receipts are recorded as received and put in stock.