Câu 188: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

During the annual fraud risk assessment, an organization identified that an employee in the accounts payable department has the ability to both enter a new vendor into the system and process payments to the vendor. Which of the following is a preventative control that an auditor would propose to reduce the risk in this scenario?

1. A. New vendors may only be added into the vendor management system by employees in the procurement department.
2. B. Vendor payments may only be processed by employees in the accounts payable department. — đáp án hiện tại
3. C. An anonymous employee hotline is established for employees to report any suspicious activity they witness regarding payments to vendors.
4. D. The vendor management system activity log is reviewed by management on a weekly basis for suspicious transactions.