Which of the Following Is the Most Effective Test of Control

question 19

Multiple Choice

Which of the following is the most effective test of control to detect vouchers prepared for the payment of goods that were not received?

• A) Counting of goods upon receipt in the storeroom.
• B) Matching of purchase order, receiving report and vendor invoice for each voucher in the accounts payable department.
• C) Comparison of goods received with goods requisitioned in the receiving department.
• D) Verification of vouchers for accuracy and approval in the internal audit department.

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Definitions:

Maternal Infection

An infection acquired by the mother which can potentially affect pregnancy outcomes or the health of the neonate.

Psychiatric Drug Use

The use of medication prescribed to treat mental health disorders and alleviate symptoms.

Childhood Vaccinations

Immunization shots given to children to protect them from various diseases, such as measles, mumps, and polio.

Systemizers

Individuals who have a strong preference for thinking in systematic ways, often associated with skills in understanding and analyzing systems.