A Trainee Auditor Has Listed What She Thought Were Some

Multiple Choice

A trainee auditor has listed what she thought were some of the control objectives in the purchases cycle within an entity at the stage of placing a purchase order as:
1) To ensure that the item purchased is not already in stock.
2) To ensure that the stock count is accurate.
3) To ensure that the order is actually required.
4) To ensure that all orders are paid for.
Is she correct? Which of these are control objectives?

A) All of the above
B) 3 and 4 only
C) 1 only
D) 1 and 3 only