CIMAPRA19-P03-1 Exam - Topic 6 Question 10 Discussion

Actual exam question for CIMA's CIMAPRA19-P03-1 exam

Question #: 10
Topic #: 6

C is an accounts clerKwho is supposed to sign each invoice as evidence that she has conducted checks against supporting documents Sometimes C signs invoices without making these checks

D is a member of the internal audit team He has been told to conduct compliance tests on whether C is checking the invoices property

Which of the following would grve D a false sense of assurance that C's checks have been in operation?

Select ALL that appry

AD reviewed a sample of invoices for purchases of plant and equipment and found that C had not signed them C explained that she believed that those were authonsed by someone else although the accounts manual indicates that it was her responsibility

Basked C a series of open-ended questions about the operation of the purchases system She did not mention anything about detailed checks of invoices against documents

CD examined a sample of invoices to make sure that they had been signed by C AH had been signed
selected a sample of purchase invoices and compared each to the supporting documents that C is supposed to review Every one of D's invoices was supported by the related documents

DD worked at a spare desk in the accounts department and quietly watched C without telling her She checked every invoice carefully while D was present

Show Suggested Answer

Suggested Answer: B, C, D

by Alesia at May 27, 2022, 03:18 AM

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Verda

5 months ago

Open-ended questions can be tricky; C might just be avoiding the real issue.

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Rex

5 months ago

Wait, all invoices were supported? Sounds too good to be true.

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Macy

6 months ago

Watching C without her knowing? That's a bit sneaky, but it could work!

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Jennie

6 months ago

I think D's sample checks are misleading if C's not actually doing her job.

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Renato

6 months ago

C's supposed to check every invoice? That's a lot of responsibility!

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Lashon

6 months ago

I think we practiced a similar question where the focus was on the importance of actual checks versus just appearances. It makes me lean towards option A being a false assurance as well.

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Loise

6 months ago

I feel like option D could be tricky too. Just because C checked the invoices while D was watching doesn’t mean she does that all the time. It feels like a setup.

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Lindsay

6 months ago

I'm not entirely sure, but I think if D just asked C open-ended questions without probing deeper, like in option B, that could also lead to misleading conclusions about her checks.

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Lauran

6 months ago

I remember we discussed how just checking for signatures might not be enough to ensure proper checks were done. So, option C seems like it could give a false sense of assurance.

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Ernest

6 months ago

This looks like a pretty straightforward question about Active Directory. I'm pretty confident I can handle this one.

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Eva

6 months ago

Hmm, I'm a little unsure about this one. I know there are different types of cryptography, but I can't quite remember the differences between them. I'll have to think this through carefully.

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