Choose from the list below the best control activity to prevent goods that are received but not recorded.
A) Three-way matching of purchase order, receiving report, and vendor invoice prior to payment
B) Implement an e-procurement system that matches the scheduled delivery window period with the delivery date.
C) Match goods received data to data on purchase order.
D) Restrict physical access to the receiving department.

Question

Quizplus · Accepted Answer

Matching goods received data to data on purchase order ensures that all received goods are recorded and accounted for, preventing discrepancies between received and recorded items.

Choose from the List Below the Best Control Activity to Prevent