Dirty Jobs Limited is a plumbing company that manufactures and sells plumbing supplies. After a discussion with the senior manager in the procurement department, you identified the following high risk: Purchases may be accounted for in the current period, while the goods are in fact only received in the following period. The corresponding audit engagement objective would be: To determine that the purchases which are accounted for in the current period are related to goods received in the current period.

You are a junior internal auditor at eThekweni Works Limited, a company that manufactures and distributes leather articles. eThekweni  Works Limited has only one premises where all offices, stores, workshops, and the factory are situated. You have been requested by the internal audit director to assist where possible. A senior internal auditor is currently supervising two internal audits. She requests your assistance in matching the weaknesses identified in the revenue and receipts cycle and the purchases and payment cycle to the relevant internal controls.

REQUIRED:

Match each weakness to the internal control that would address it.