Which of the Following Procedures Most Likely Would Not Be

question 272

Multiple Choice

Which of the following procedures most likely would not be an internal control procedure designed to reduce the risk of errors in the billing process?

• A) Comparing control totals for shipping documents with corresponding totals for sales invoices.
• B) Using computer programmed controls on the pricing and mathematical accuracy of sales invoices.
• C) Matching shipping documents with approved sales orders before invoice preparation.
• D) Reconciling the control totals for sales invoices with the accounts receivable subsidiary ledger.

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Definitions:

Controller

A device or system that manages the operation of other devices or systems through control loops, often used in industrial and computing applications.

Series Logic

In digital electronics, it refers to a circuit configuration where components are connected in sequence, and the output of one component directly influences the input of the next.

OR Logic

A fundamental logical operation that outputs true when any of its inputs are true, used in digital electronics and computer algorithms.

Scan

The process by which a PLC cyclically reads inputs, executes logic, and updates outputs within a controlled time frame.