CIMAPRO19-P03-1 Exam - Topic 1 Question 32 Discussion

Actual exam question for CIMA's CIMAPRO19-P03-1 exam

Question #: 32
Topic #: 1

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 Barrett at May 28, 2022, 01:29 AM

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Antonio

7 months ago

Watching C without her knowing? Seems a bit sneaky, right?

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Celeste

7 months ago

Just because invoices are signed doesn’t mean checks were done.

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Shawnda

7 months ago

I’m surprised C thought someone else could authorize those!

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Doug

7 months ago

I agree, D should definitely dig deeper into that.

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Moon

8 months ago

C didn't sign those invoices? That's a big red flag!

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Shayne

8 months ago

I recall a similar question where the auditor relied too much on verbal confirmations. I think option B could lead to a misunderstanding of the actual process too.

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Glory

8 months ago

I'm not sure about option D. If D was watching C, wouldn't that influence her behavior? It feels like a setup for a false sense of security.

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Tenesha

8 months ago

I remember we discussed how just checking for signatures isn't enough; it could give a false sense of assurance if the checks weren't actually done.

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Lilli

8 months ago

I think option C might be tricky because just having the documents doesn't mean C actually reviewed them. That seems like a common pitfall in practice questions.

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Lizette

8 months ago

This question seems pretty straightforward. I think the key is to focus on the minimum requirements for the router configuration.

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Kate

8 months ago

Hmm, I'm not totally sure about this one. I know we covered web security tools in class, but I'm having a hard time remembering the specific details. I'll have to think it through carefully.

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