Which of the following computer audit tests can be used to detect an inventory misappropriation scheme?

Question

Quizplus · Accepted Answer

All of the above computer audit tests can be used to detect an inventory misappropriation scheme. By identifying inventory receipts in the receiving system that do not agree to the receipts per the accounts payable system, it can be determined if there are any unauthorized or false receipts in the system. Similarly, identifying inventory shipments delivered to an address that is not designated as a business address can detect diversion of inventory. Lastly, identifying inventory with a negative quantity balance may indicate that inventory has been stolen, lost or removed without proper recording.

Which of the Following Computer Audit Tests Can Be Used