Question 1a
Marking Guide
Audit procedures procurement and purchases system
1 for stating procedure and 1 for the reason for that procedure. Limit marks to 0·5 where the reason is not fully explained. Maximum 2 marks per point.
procedure |
| – e-mails to order database |
| – order database to delivery note |
| – orders to inventory database |
| – paper goods receipt notes to inventory database |
| – orders database to payables ledger database |
| – computerised purchase invoice details to record of purchase invoice |
| – details of purchase invoice database to edi purchase invoice received |
| – purchase invoice record to payables database |
| – caats – cast pdb, trace to general ledger |
| – walk through test |
| – observing goods being received |
| – other relevant procedures |
| maximum marks 12 |