A control plan that helps ensure the security of resources within the AP/CD process is:
A) requisition confirmation to originating department
B) approve vendor selection
C) independent validation of vendor invoice
D) independent authorization to make payment

Question

Quizplus · Accepted Answer

Independent authorization to make payment helps ensure that the payment is made only after it is approved by authorized personnel who have reviewed and validated the vendor invoice against the purchase order and other supporting documentation, thereby minimizing the risk of unauthorized or fraudulent transactions. Requisition confirmation to originating department, approve vendor selection, and independent validation of vendor invoice are also important controls in the AP/CD process, but they do not directly address the security of resources within the process.

A Control Plan That Helps Ensure the Security of Resources