Effective controls relevant to purchasing of raw materials should usually include all of the following except Obtaining third-party written quality and quantity reports prior to payment for the raw materials. Determining the need for the raw materials prior to preparing the purchase order. Systematic reporting of product changes that will affect raw materials. Obtaining financial approval prior to making a commitment.

. Obtaining third-party written quality and quantity reports prior to payment for the raw materials

Explanation:

Purchases of raw materials can be regarded as purchases of all commodities that is required as inputs in the process of production as well as related to the supply of factors of production. It should be noted that Effective controls relevant to purchasing of raw materials should usually include; ✓Determining the need for the raw materials prior to preparing the purchase order.

✓Systematic reporting of product changes that will affect raw materials. Obtaining financial approval prior to making a commitment.

answer; empowerment and collaboration;