An auditor learns that his client has paid a vendor twice for the same shipment,once based upon the original invoice and once based upon the monthly statement.A control procedure that should have prevented this duplicate payment is
A)attachment of the receiving report to the invoice only.
B)prenumbering of disbursement vouchers.
C)use of a limit or reasonableness test.
D)prenumbering of receiving reports.

Question

Quizplus · Accepted Answer

Attachment of the receiving report to the invoice ensures that payments are made only for goods that have been received and that each invoice is matched with its corresponding receiving report, preventing duplicate payments for the same shipment.

An Auditor Learns That His Client Has Paid a Vendor