The following procedures pertain to the production process. For each of them:
(a) Identify the control objective
(b) Suggest an example deviation
1) Obtain a sample of closed production cost sheets. Scan them for omitted numbers in the sequence.
2) Obtain a sample of material issue slips. Examine them for the name/number of the material.
3) Obtain a sample of material issue slips. Examine them for the supervisor’s initials.
4) Obtain a sample of material issue slips. Examine them for the issue date/materials used report date.
5) Obtain a sample of summary journal entries from items in work-in-process. Trace them to the control account.