Câu 107: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An auditor for a large wholesaler is evaluating the controls over the approval and oversight of credit sales. Which of the following procedures would be a control weakness?

1. A. The credit department is responsible for approving shipments to all customers.
2. B. The finance committee of the board of directors periodically reviews credit standards.
3. C. Customers who fail to meet credit requirements must pay cash for shipments upon delivery.
4. D. The sales department is responsible for determining the credit ratings of customers. — đáp án hiện tại