A proactive computer audit test to detect when a company has over-purchased inventory, which could be a sign of a purchasing manager who may be receiving illegal gratuities from a supplier would not include:

Question

Quizplus · Accepted Answer

Calculating receivables turnover by customer is not relevant to detecting over-purchased inventory or potential illegal gratuities. It may be useful for detecting potential issues with customer credit or payment patterns. A, B, and D are all relevant methods for detecting over-purchased inventory and potential illegal gratuities.

A Proactive Computer Audit Test to Detect When a Company