An Internal Auditor Is Reviewing Purchases Made Through the Organization's

question 251

Multiple Choice

An internal auditor is reviewing purchases made through the organization's corporate credit card program. Which of the following statements best describes a root cause of a deficiency?

• A) A personal computer was purchased from a non-approved vendor.
• B) Company policy limits card use to $500 per transaction.
• C) A control to detect split purchases has not been activated in the credit card system.
• D) Sample testing found 10% non-compliance with the organization's business travel policy.

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Definitions:

Collecting Data

The process of gathering information in a systematic way to help in analysis, decision making, and reporting.

Response Consistency

A measure of how similarly a person responds to similar or repeated stimuli or questions over time.

Behavioural Order

A concept referring to the structured or organized patterns of behavior observed in individuals or groups.

Negative Relationship

A type of correlation where one variable increases as the other decreases, indicating an inverse relationship between the two.