Answer# 3
VALIDITY OBJECTIVE
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Matching payment voucher against particular purchase invoice.
Matching purchase order against the receipt of goods.
AUTHORISATION OBJECTIVE
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Inspecting signature of the person who authorize the payment voucher and verification of him
being competent for the authorization.
Invoices to debtors are to be authorized by the person with their delegation of authority.
ACCURACY OBJECTIVE
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Reviewing Bank Reconciliation Statement for accuracy.
Tracing payment voucher to purchase invoice to ensure accuracy of payments.