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Purchases and Payment Cycle - Coggle Diagram

- - - -  Control over cheque forms
      -  Drawing & signing of cheques
      -  Recording of payments
- - - - Occurrence/Validity
      - Authorisation
      - Completeness
      - Accuracy
      - Recording
      - Classification
      - Cut off
  - - -  Always select a sample first
      -  Anything that is on a piece of paper (documentation).
      -  Purchase order (PO), Delivery note (DN), Invoice and statement from supplier.