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

Question

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

Barrett · Accepted Answer

B) asked 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 and C) D 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 and D) D 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

Barrett · Answer

A) D 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