The correct answers are: Checking a sample of purchase orders to ensure that they are cross-referenced to a purchase invoice; Checking to see that a payables ledger control account reconciliation has been performed each month and that outstanding differences have been followed up; Checking to see that the accountant has performed analytical procedures on the purchases accounts in the nominal ledger on a regular basis; Reviewing the list of outstanding purchase orders on a monthly basis to ensure that a payables ledger clerk has followed up old outstanding items, as evidenced by a signature on the outstanding orders list.

Checking a sample of purchase orders to ensure that they are cross-referenced to invoices will help ensure that purchases are complete. Checking to see that a payables ledger control account reconciliation has been performed and that the accountant has performed analytical procedures on the purchases accounts provides assurance that anything that might have been lost has been investigated. Reviewing the list of outstanding purchase orders also shows that potential unrecorded purchases are being investigated.

Checking a sample of purchase invoices to ensure that they are cross-referenced to an order will help ensure that purchases are genuine, but not that they are complete.