Which of the Following Controls Would Be the Least Effective

question 70

Multiple Choice

Which of the following controls would be the least effective in preventing paying the same invoice twice?

• A)Only pay from original invoices.
• B)Cancel each document in the voucher package once the check is prepared and mailed.
• C)Only pay vendor invoices that have been matched and reconciled to a purchase order and a receiving report.
• D)Allow only the accounts payable department to authorize payment for vendor invoices and allow only the cash disbursements department to cut and mail checks to vendors.

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Definitions:

Thinking

Paying attention to information, mentally representing it, reasoning about it, and making decisions about it.

Intelligence Quotient

A measure of a person's intellectual abilities in relation to others, based on standardized tests.

Analytical Intelligence

The component of intelligence involved in problem-solving, logical reasoning, and the ability to analyze and evaluate.

Spatial Intelligence

The ability to visualize, manipulate, and reason with objects in three-dimensional space.