The Control Plan ______________________________ Requires That the Authority for Recording

question 6

Short Answer

The control plan ______________________________ requires that the authority for recording a vendor invoice come from the purchase order and receiving report created by entities other than the entity that records the vendor invoice.

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Definitions:

Persisting Resistance

Continuous opposition or unwillingness to accept or comply with changes or new ideas within an organization or group.

Institutionalization

The process by which a practice or organization becomes well established and widely recognized as an important component of society.

Unfreezing

The initial stage in the change process where existing behaviors or attitudes are challenged to prepare for the introduction of new ways of functioning.

Reengineering

The radical redesign of organizational processes to achieve major improvements in such factors as time, cost, quality, or service.