After the supplier master file data has been entered, to best improve internal controls the
A) supplier master file data should be matched to the accounts payable files.
B) transaction file detail should be matched to the supplier master file.
C) data entry should be independently verified.
D) accounting department should file the new supplier authorization form sequentially.

Question

Quizplus · Accepted Answer

Independent verification of data entry would help to ensure accuracy and prevent errors or fraud in the supplier master file. While matching the supplier master file data to the accounts payable files and filing new supplier authorization forms sequentially could also be helpful internal controls, they do not directly address the accuracy of data entry. Matching transaction file detail to the supplier master file would only be relevant after the supplier master file data has been deemed accurate.

After the Supplier Master File Data Has Been Entered, to Best