Question

Your objective is to determine that nonrecurring purchases, initiated by various user organizations, have been properly authorized. If all purchases are made through the purchasing department, to which of the following documents should you vouch purchases?

A. Purchase requisitions.
B. Invoices.
C. Receiving reports.
D. Purchase orders.

Answer 1

A. Purchase requisitions.

Step-by-step explanation:

A purchase requisition is a document initiated by the user department or the store officer notifying the purchase department of the need to purchase materials needed either in the production unit, shop floor or store.

In order to ensure that the request for material or inventory items pass through the established internal control procedure, every purchase requisition must pass through approval and authorization process.