(c)  Control deficiencies, recommendations and tests of control (only 5 issues required)
   No inter-branch transfers   3
   Not all purchase orders are authorised  3
   GRNs not processed regularly  3
   GRNs not sent to purchasing department  3
   Segregation of duties in relation to purchases  3
   Authorisation of bank payments  3
   Supplier statement reconciliations not performed   3
    –––
   Max 5 issues, 3 marks each  15