Câu 54: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An organization's sales professionals are potentially abusing the use of cellular phones, resulting in an alarming increase in telephone expenses. Which of the following controls is least likely to curb this abuse?

1. A. Developing periodic reports to management that show type, length, and number of calls per sales professional, with related totals and comparisons.
2. B. Requiring sales professionals to pay monthly cellular phone bills and subsequently submit only business calls for reimbursement using an expense report process.
3. C. Requiring sales managers to approve monthly bills prior to payment, explain budget variances, and explain increases from previous periods.
4. D. Requiring authorization of the cellular phone bill payment by the manager of the telecommunications department. — đáp án hiện tại