With Regards to Control Risk Assessment for Purchase Transactions, Align

With regards to control risk assessment for purchase transactions, align the potential misstatements in the following chart with their possible tests of operating effectiveness.
$$\begin{array} { | l | l | } \hline \text { Patential Misstatenent } & \text { Passible Tests d Operating Eifectiveness } \\\hline \begin{array} { l } \text { Goods rnay be requisitioned for urauthorised } \\\text { puposes. }\end{array} & \text { Inspect sigred irventory receipts. } \\\hline \begin{array} { l } \text { Purchases may be made for urauthorised } \\\text { puposes. }\end{array} & \begin{array} { l } \text { Exarnine supporting documentation for } \\\text { irvoices. }\end{array} \\\hline \text { Goods received may not have beer ordered. } & \begin{array} { l } \text { Exarnine receiving report for matchirg } \\\text { purchase order. }\end{array} \\\hline \begin{array} { l } \text { Stores clerks may deny taking custody of } \\\text { purchased goods. }\end{array} & \begin{array} { l } \text { Exarnine purchase orders far approved } \\\text { requisitions. }\end{array} \\\hline \begin{array} { l } \text { Irvoices may be recorded for goods not } \\\text { ordered. }\end{array} & \begin{array} { l } \text { Exarnirue evidence of independent check, or } \\\text { re-perfonm independent check }\end{array} \\\hline \begin{array} { l } \text { Irvoices may be recorded incorrectly or not } \\\text { recorded. }\end{array} & \text { Enquire about procedures. }\\\hline\end{array}$$