Which of the Following Would Be the Least Effective Control

question 8

Multiple Choice

Which of the following would be the least effective control to prevent paying the same vendor invoice twice?

• A) 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.
• B) Only pay from original invoices.
• C) Cancel each document in the voucher package once the check is prepared and mailed.
• D) Only pay vendor invoices that have been matched and reconciled to a purchase order and a receiving report.

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Definitions:

Permanent Accounts

Accounts that carry their balances over into the next accounting period, such as assets, liabilities, and equity accounts.

End-of-period Spreadsheet

A tool used in accounting to compile all financial information before closing the books at the end of a reporting period.

Spreadsheet Heading

The title section at the top of a spreadsheet document that typically contains the name of the spreadsheet, columns, rows, or specific data identifiers.

Adjusted Trial Balance

A statement showing all balances of ledger accounts after adjustments, used to prepare financial statements.