H Ltd. intends to strengthen internal control of purchase operations. Draft a questionnaire with regard to segregation of duties related to purchases.

Internal Control questionnaire for review of purchase operations with regard to segregation of duties: Are the individuals responsible for the requisitioning/receiving and purchasing functions different from the individuals responsible for the invoice processing/ accounts payable, and budget monitoring/review? Are the individuals responsible for the purchasing function different from the individuals responsible for the requisitioning/receiving functions? Are the individuals responsible for the invoice processing/accounts payable functions different from the individuals responsible for the budget monitoring/ review functions? Are the individuals responsible for the payment document creation and payment approval functions different from the individuals responsible for budget monitoring/ review? Have individuals received training on the policy and procedures for the business functions they perform? Have individuals received ERP system training (If ERP Exists) for the transactions they have been given security to perform?