A purchase order is entered into a computer purchasing system.The purchase is for $25 000 and has been entered by the purchase clerk.Company policy dictates that purchases over $2000 must be entered by the purchasing manager.This is an example of a breach of controls relating to:
A)Timeliness
B)Input accuracy
C)Input validity
D)Authorisation

Question

Quizplus · Accepted Answer

This is a case of a breach of controls relating to authorisation, as purchases over $2000 require authorisation from the purchasing manager, but it was entered by the purchase clerk without the approval of the manager.

A Purchase Order Is Entered into a Computer Purchasing System