The accounts payable accounting clerk erroneously recorded the same purchase twice. Which of the following internal control tests would most likely act as a detective control?
A) recalculating the purchases journal
B) tracing from the purchases journal to the general ledger
C) vouching from the general ledger to the purchases journal
D) reconciling the vendor's statements to the accounts payable subsidiary ledger

Question

Quizplus · Accepted Answer

Reconciling the vendor's statements to the accounts payable subsidiary ledger is a detective control because it involves comparing two independent sets of records to identify any discrepancies or errors. In this case, it would help identify the duplicate purchase and allow for corrective action to be taken. The other options (A, B, and C) are all preventative controls designed to identify errors before they occur, rather than detecting them after the fact.

The Accounts Payable Accounting Clerk Erroneously Recorded the Same Purchase