Which of the Following Is the Most Effective Control Activity

question 63

Multiple Choice

Which of the following is the most effective control activity 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:

Careless and Irresponsible

Exhibiting a lack of concern or attention to duties and obligations, often resulting in harm or risk.

Conscientiousness

A personality trait characterized by diligence, carefulness, and the desire to do a task well, often associated with high levels of responsibility.

Big Five Personality Traits

are five broad dimensions of personality used to describe human character traits: openness, conscientiousness, extraversion, agreeableness, and neuroticism.

Responsible, Dependable, Careful

describes attributes of an individual who is reliable, can be trusted to complete tasks, and takes precautions to avoid mistakes.