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You are the audit senior assigned to the audit of Speedy Ltd, a motor vehicle s...

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You are the audit senior assigned to the audit of Speedy Ltd, a motor vehicle spares company.  

You obtain an understanding of the payments function within the acquisition and payments cycle at Speedy. 

Mr Mahlangu, the creditors clerk prepares the creditors schedule of payments on a bi-monthly basis. When preparing the schedule, he will include all suppliers in the creditors Masterfile and should no payment be made to a specific supplier, the amount will be reflected as nil. The head of the creditors section, Mrs Shabangu will access the schedule of payments prepared by Mr Mahlangu and perform the necessary procedures before processing. 

Which one of the following control objectives will be achieved by the above-mentioned procedure? 

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