You are asked to audit Galaxys control activities related to cash payment. You noticed the following control procedures for cash payment:

1. When making cash payments to suppliers, the assistant accountant is required to check whether there is a matching purchase order, and whether the ordered goods are received.
2. The assistant accountant is required to submit the purchase order, invoice, and the goods receipt record to the supervisor for approval.

i) For the two controls identified above, describe the purpose of the controlwhat is the control designed to prevent or detect?

ii) Identify the account(s) and assertion(s) for each of the controls, that this control will have an effect on in the financial report.

iii) Provide one example of a procedure that could be used to test each of the control.