Internal Control — Control Activities II

What standard control can be applied to prevent an error, as described below?

The accounts receivable officer mistypes the customer's billing address during the billing process.

• Turnaround Documents

• Sequence Checks

• Automated Form Completion

• Duplication Checks

What common controls can be used to ensure accuracy in physical counting in the warehouse?

• Automated Data Entry
• Bar Scanner

• RFID

• Limit Checks

What standard control can be applied to prevent errors, as described below?

1. 1. The sales officer processes 10 orders, but the accounts receivable officer only prepares 9 customer invoices.

2. 2. The purchasing officer retrieves all purchase requisitions but occasionally misses one or two.

• Range checks

• Sequence Checks

• Reasonableness Checks

• Batch Totals

Identify the correct segregation of duties for the scenario below:
Our shop sells computers and digital equipment. Sometimes, the sales assistant processes customer requests for non-existing goods.

• Custody vs Authorisation

• Execution vs Authorisation

• Execution vs Record-Keeping

• Custody vs Record-Keeping

Identify the correct segregation of duties for the scenario below:
The purchasing manager sends purchase orders to an unauthorised supplier.

• Custody vs Authorisation

• Execution vs Authorisation

• Execution vs Record-Keeping

• Custody vs Record-Keeping