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Listed Below Are Examples of Several Internal Control Procedures

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Listed below are examples of several internal control procedures.
Required: For the following internal control procedures,give the objective of the control:
a.The stock of unused checks is kept under lock and key.
b."Surprise" counts of cash funds are conducted periodically.
c.All purchases must be made by the purchasing department.
d.The accounting department matches invoices to copies of purchase orders.


Definitions:

Percent

A mathematical term describing a number or ratio expressed as a fraction of 100.

REM Sleep

A stage of sleep characterized by rapid eye movements, during which vivid dreams commonly occur, and is thought to play a role in learning and memory.

Non-REM Sleep

A phase of sleep that includes all sleep stages except for REM sleep, characterized by slower brain waves and reduced eye movement.

Minutes

Written records of the proceedings and decisions made during formal meetings.

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