Accounting · Auditing and Internal Control

Which of the following statements represent valid recommendations for improving internal controls regarding Goods Received Notes (GRNs)? (1) The ordering department should match orders to GRNs and close completed orders. (2) The first copy of the GRN should go directly to accounts without passing the ordering department. (3) The goods inwards department should review the condition of goods to return damaged items. (4) GRNs should be filed sequentially or by purchase order number instead of supplier reference.