Câu 161: IIA-CIA-PART3: Certified Internal Auditor - Part 3 Business Analysis and Information Technology

A manager who is authorized to make purchases up to a certain dollar amount approves the set-up of a fictitious vendor and subsequently initiates purchase orders. Which of the following controls would best address this risk?

1. A. Establish separate vendor creation and approval teams.
2. B. Develop and distribute a code of conduct that prohibits conflicts of interest. — đáp án hiện tại
3. C. Perform a regular review of the vendor master file.
4. D. Require submission of a conflict-of-interest declaration.