An accounts payable clerk also can change the approved supplier master file for purchases. The control activity
A) establishment of responsibility is violated.
B) independent check of performance is violated.
C) documentation procedures is violated.
D) segregation of duties is violated.

Question

Quizplus · Accepted Answer

Segregation of duties is violated because the same accounts payable clerk is able to both approve purchases and change the supplier master file, which allows the clerk to potentially create fictitious vendors or change payment information for existing vendors, leading to fraud or errors. To maintain proper segregation of duties, different individuals should be responsible for these functions.

An Accounts Payable Clerk Also Can Change the Approved Supplier