An Auditor Suspects That Certain Client Employees Are Ordering Merchandise

question 18

Multiple Choice

An auditor suspects that certain client employees are ordering merchandise for themselves over the Internet without recording the purchase or receipt of the merchandise.When vendors' invoices arrive,one of the employees approves the invoices for payment.After the invoices are paid,the employee destroys the invoices and the related vouchers.In gathering evidence regarding the fraud,the auditor most likely would select items for testing from the file of all:

• A)Cash disbursements.
• B)Approved vouchers.
• C)Receiving reports.
• D)Vendors' invoices.

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Definitions:

Heterosexuality

The sexual attraction or sexual behavior between individuals of the opposite sex.

Implicit Assumption

An implicit assumption is an unstated belief or understanding that underlies and influences thoughts, actions, and decisions without being directly expressed or acknowledged.

Overt Racism

Blatant and openly exhibited racial prejudice and discrimination.

Invisible

Often used metaphorically to describe something that is not noticeable or recognized, despite its presence or impact.