With regards to control risk assessment for purchase transactions, align the potential misstatements in the following chart with their possible tests of operating effectiveness ( please make sure answer is correctly aligned)

Potential Misstatement Possible Tests of Operating Effectiveness Inspect signed inventory receipts. Goods may be requisitioned for unauthorized purposes. Purchases may be made for unauthorized Examine supporting documentation for invoices. purposes. Examine receiving report for matching purchase order. Examine purchase orders for approved requisitions. Examine evidence of independent check, or re-perform independent check. Enquire about procedures. Goods received may not have been ordered Stores clerks may deny taking custody of purchased goods. Invoices may be recorded for goods not ordered Invoices may be recorded incorrectly or not recorded