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Exam IIA-CIA-Part1 All Questions

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Exam IIA-CIA-Part1 topic 1 question 59 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 59
Topic #: 1
[All IIA-CIA-Part1 Questions]

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?

  • A. The credit department is responsible for approving shipments to all customers.
  • B. The finance committee of the board of directors periodically reviews credit standards.
  • C. Customers who fail to meet credit requirements must pay cash for shipments upon delivery.
  • D. The sales department is responsible for determining the credit ratings of customers.
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Suggested Answer: D 🗳️

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thabash
3 years, 4 months ago
no segregation of duties as sales should not approve the increase in credit limit , should be by credit department
upvoted 2 times
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totti21
3 years, 5 months ago
Why D?
upvoted 1 times
Elvoo
1 month, 3 weeks ago
D is the correct answer because it creates a conflict of interest and compromises the objectivity needed in the credit approval process.
upvoted 1 times
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