The following misstatements are included in the accounting records of Westgate Manufacturing Company.

1. Each month, a fraudulent receiving report is submitted to accounting by an employee in the receiving department. A few days later, he sends Westgate an invoice for the quantity of goods ordered from a small company he owns and operates in the evening. A check is prepared, and the amount is paid when the receiving report and the vendors invoice are matched by the accounts payable clerk.
2. Telephone expense (account 2112) was unintentionally charged to repairs and maintenance (account 2121).

Required:

1. For each misstatement, identify the transaction-related audit objective that was not met.
2. For each misstatement, state a control that should have prevented it from occurring on a continuing basis.
3. For each misstatement, state a substantive audit procedure that could uncover it.