Câu 76: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

A high-volume retailer of consumer goods has used point-of-sale data to record sales and update inventory records for several years. When price changes are scheduled, corporate headquarters downloads a price change file to a computer server system at each store. Each store's assistant manager is responsible for checking the server for downloads and running the program that updates the store's price file at the authorized price update time. In comparison with having headquarters initiate the price update centrally, this approach to price updating will most likely:

1. A. Decrease the risk that customers will be undercharged consistently for sales items.
2. B. Decrease the risk that item prices will sometimes be inaccurate.
3. C. Increase the risk that customers will be undercharged consistently for sales items.
4. D. Increase the risk that item prices will sometimes be inaccurate. — đáp án hiện tại