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Expenditure Cycle $-$ Threats$/$Controls

Match the threats in the filumn to the appropriate control procedure in the second column $($only one match for each answer and each control is used only once$).$

$\backslash$table$[[$Answer$,$Threat,Control Procedures $($letters only$)],[,1.$ Purchase unneeded items,a$.2$ signatures for material amounts$],[$a$,2.$ Inaccurate inventory,$\backslash$table$[[$b$.$ hlnck out quantities on P$.$O$.$; signatures, inventory$],[$counts$]]],[,3.$ High prices for goods,c$.$ campare Receiving Report to Invoice$],[,4.$ Unauthorized suppliers,d$.$ compare to Receiving Report and Purchase Order$],[,5.$ Low quality goods :$,\backslash$table$[[$e$.$ data entry controls $($or good form design$),$ use of$],[$control accounts$]]],[,6.$ Kickbacks,$\backslash$table$[[$f$.$ ensure complete voucher package; cancel$],[$documents$]]],[,7.$ Theft of goods,g$.$ match goods with an approved P$.$O$.],[,8.$ Counting Mistakes,h$.$ performance evaluations$],[,9.$ Accepting unordered goods,$\backslash$table$[[1.$ perpetual inventory with periodic counts and$],[$reconciliation$,$ RFIDs$]]],[,10.$ Errors on vendor invoices,$\backslash$table$[[$J$.$ Perpetual inventory, separate purchasing$],[$department$,$ approvals of P$.$Os$]]],[,11.$ Mistakes in recording,k$.$ price lists, bids, reviews, budgets$],[,12.$ Fraudulent disbursements,$1.$ proper filing$],[,13.$ Duplicate payments,$\backslash$table$[[m.$ restrict access to cash, sequentially numbered$],[$checks$]]],[,14.$ Missing a purchase discount,n$.$ review P$.$O$.$s$,$ read$-$only supplier list$],[,\backslash$table$[[15.$ Payment for goods not$],[$received$]],$o$.\frac{\text{s}\text{e}\text{r}\text{v}\text{i}\text{r}\text{e}\text{I}\text{n}\text{c}\text{a}\text{t}\text{i}\text{o}\text{n}}{\text{d}\text{u}\text{t}\text{i}\text{e}\text{s}}$ document all transfers, segregate$]]$

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