Test of control - credit purchases

**OCCURRENCE (nothing is duplicated / validity)

1.Select a sample of PO & ensure the authorisation limit was not exceeded
2.Select 3 mths in the PDB & ensure there are no duplicate supplier invoices & GRN
3.Vouch the entries in PDB to copies of invoices, GRN & PO
4.vouch the entries in inventory records to copies of invoices, GRN & PO
5.Vouch entries of purchases in purhcase ledger to copier of supplier invoice, GRN & PO

**COMPLETENESS (nothing is missing)

1.Select 3 mths in PDB & ensure the numerical sequence of GRN not broken
2.Select a sample of GRN & ensure this matching to the purchases invoice
3.Examine the existence of unmatched GRN in PDB & compare with the weekly report on unmatched GRN
4.Trace GRN to purchase invoice & entry into PDB & purhcases ledger
5.Select 3 mths & check evidence of review reconciliation of supplier statement with the purchases ledger & reconcilaition checked by the officer

**ACCURACY

1. Vouch detail of some supplier invoices to GRN & original contract in respect of price.
2. Select a sample of GRN & ensure that :
~There is evidence to check the invoices is cast accurately cast & extension
~The related invoice was initialled in the invoice grid for work done
3. Recompute the information of the invoice
4. Select 3 mths & check for evidence of review of reconciliation of supplier statement with the purchases ledger & that reconciliation was checked by an officer & reviewed evidence
5. Vouch entries in PDB to invoice

**TIMING

1. Examine the evidence of the unmatched GRN in PDB at the time of the test
2. Select 3 mths & check for evidence of review of reconciliation of supplier statement with the purchases ledger & that reconciliation were checked & reviewed by an officer

**CLASSIFICATION

1. Review the chart of account for adequacy of classification of the different types of purchases
2. Select a sample of GRN & ensure that :
~There is evidence of account coding (individual creditor & PDB were correctly updated as to account , amount & period
~The related invoice was initialled in the invoice grid for work done
3.Select 3 mths & check for evidence & review of reconciliation of the supplier statement with purchases ledger & that reconciliation were checked by an officer & reviewed evidenced

**POSTING

1. Cast the PDB
2. Select 3 mths & ensure the PLC was correctly posted using the PDB total
3. Select 3 mths & check for evidence of review of reconciliation of PLC with the purchases ledger & that reconciliation were checked by an officer & review evidenced