Material Receiving Internal Controls Audit Work Program

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The purpose of this work program is to provide the general steps used to perform an audit of material receiving internal controls. Questions asked during the audit steps include: Are limits placed on quantities to be maintained in inventory? Is the receiving function independent of the purchasing, invoice processing and shipping functions? Is incoming material centrally controlled? Are receiving reports signed by an authorized representative, prepared for all material received, and a copy furnished to the accounting department? Is the receiving department advised, by copy of the purchase order, of the type of material purchased?

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