Please enable JavaScript.
Coggle requires JavaScript to display documents.
Unit 2 - Coggle Diagram
Unit 2
The control objectives
Accuracy
Recording
Completeness
Authorisation
Classification
Occurence/Validity
Cut off
The documents in the cycle
GRN
PO
DN
Purchase requisition
Invoices
Creditors statement
The test of control
Inspect
Enquire
Observe
Reperform
The functions in the cycle
The receiving of goods
The recording of goods
The ordering of goods
The internal controls