Câu 179: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An organization has a policy requiring two signatures on all checks written for amounts in excess of $10, 000. When evaluating controls over disbursements, an auditor would conclude that a greater risk exists if.

1. A. The auditor located two checks for $9, 000 each that contained one authorized signature.
2. B. The $10, 000 was an immaterial amount to the organization and very few cash disbursements required an amount in excess of $10, 000.
3. C. The director of accounting was not one of the authorized signers.
4. D. There were several instances in which successively numbered checks for amounts between $5, 000 and $10, 000 were made payable to the same vendor. — đáp án hiện tại