Which of the Following Is an Effective Control That Encourages

question 12

Multiple Choice

Which of the following is an effective control that encourages receiving department personnel to count and inspect all merchandise received?

• A)Quantities ordered are excluded from the receiving department copy of the purchase order.
• B)Vouchers are prepared by accounts payable department personnel only after they match item counts on the receiving report with the purchase order.
• C)Receiving department personnel are expected to match and reconcile the receiving report with the purchase order.
• D)Internal auditors periodically examine,on a surprise basis,the receiving department copies of receiving reports.

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Definitions:

Objective Probability

The likelihood of an event occurring based on a calculation from available data, independent of personal thought or opinion.

Ball Leadership Team

A dynamic group of individuals with unique roles and responsibilities working collaboratively to guide and direct the activities and strategies of a particular project, organization, or mission.

Critical Problems

significant, urgent issues or challenges that require immediate attention and resolution to prevent adverse outcomes.

Certainty

The state of being completely confident or having an absolute conviction about something, without doubt.