An Organization's Internal Auditor Discovers That Large Sums of Money

question 601

Multiple Choice

An organization's internal auditor discovers that large sums of money have recently been paid to a vendor that management does not recognize. The IT security department is asked to investigate the organizations the organization's ERP system to determine how the accounts payable module has been used to make these vendor payments. The IT security department finds the following security configuration for the accounts payable module: New Vendor Entry - Required Role: Accounts Payable Clerk New Vendor Approval - Required Role: Accounts Payable Clerk Vendor Payment Entry - Required Role: Accounts Payable Clerk Vendor Payment Approval - Required Role: Accounts Payable Manager Which of the following changes to the security configuration of the accounts payable module would BEST mitigate the risk?

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Definitions:

Predetermined Overhead Rate

An estimated rate used to allocate manufacturing overhead to individual units of production, based on a related activity base.

Machine-hours

A measure of the amount of time machines are used in the production process, often used as an allocation base for applying manufacturing overhead.

Job T629

A unique identifier for a specific job, task, or project within a job-order costing system, potentially representing a particular order or production batch.

Machine-hour

A unit of measure representing the operation of machinery for one hour, often used as a basis for allocating manufacturing overhead costs.