Accounting Information Systems 7th Edition by Cynthia Heagy,Constance Lehmann

تمرين 5

Which activity would be most effective in providing reasonable assurance that recorded purchases are free of material errors?
a. The clerk on the loading dock compares quantities listed on the purchase orders against the receiving reports.
b. An internal auditor compares a sample of vendor invoices with purchase orders.
c. The department manager who authorized the purchase must sign the receiving reports.
d. The accounts payable clerk matches the purchase orders, receiving reports, and vendors' invoices.