Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 38

The sales manager credited a salesperson, Jack Smith, with sales that were actually "house account" sales. Later Smith divided his excess sales commissions with the sales manager. What control should have prevented the misstatement a. The summary sales entries are checked periodically by persons independent of sales functions.
B) Sales orders are reviewed and approved by persons independent of the sales department.
C) The internal auditor compares the sales commission statements with the cash disbursements records.
D) Sales orders are prenumbered, and all are accounted for.