To Determine Whether Internal Control Structure Policies and Procedures Operated

question 5

Multiple Choice

To determine whether internal control structure policies and procedures operated effectively to minimise errors of failure to invoice a shipment, the auditor would select a sample of transactions from the population represented by the:

• A) bill of lading file.
• B) customer order file.
• C) sales invoice file.
• D) subsidiary customer accounts ledger.

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Definitions:

Relevant Stakeholders

Individuals or groups who may be affected by or have an interest in a particular decision or action within a business or project.

Legal

Legal pertains to matters related to laws, the system of rules that are created and enforced through social or governmental institutions to regulate behavior.

Unethical

Behaviors or actions that are morally wrong, not conforming to accepted standards of conduct.

Business Ethics

The use of ethics and ethical principles to solve business dilemmas.