Câu 221: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following is a preventive control for fraud?

1. A. Determining if the number of manually prepared disbursement checks is high.
2. B. Reconciling the purchase orders with the requisitions.
3. C. Verifying that new vendors appear on the vendor pre-approved list. — đáp án hiện tại
4. D. Conducting an inventory count of the warehouse.