Which One of the Following Is NOT an Auditor's Concern

question 109

Multiple Choice

Which one of the following is NOT an auditor's concern about a key authorisation point in the sales/collection cycle?

• A) The receiving room must have authorisation before releasing items to inventory control.
• B) Credit must be authorised before the sale.
• C) Goods must be shipped after the authorisation.
• D) Prices must be authorised.

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Definitions:

Delivery Cycle Time

The total time taken from the receipt of a customer order to the delivery of the product, reflecting the efficiency of order fulfillment.

Fill Orders

The process of completing customer orders by preparing and shipping the requested products.

Throughput Time

The total time required to produce a product from start to finish, including processing, inspection, and delivery times.

Fill Orders

The process of completing customer orders by preparing and dispatching the requested goods.