Exam IIA-CIA-Part2 topic 3 question 53 discussion

Actual exam question from IIA's IIA-CIA-Part2

Question #: 53
Topic #: 3

Which of the following would most likely contribute to discrepancies between receiving reports and the number of units in a shipment?

A. Failing to compare the quality of goods received with specifications.
B. Using inadequate vendor selection procedures.
C. Accepting improper authorization for purchases.
D. Indicating the quantities ordered on the receiving department's copy of the purchase order.

Show Suggested Answer

Suggested Answer: D 🗳️

by Brad626 at Nov. 2, 2020, 1:12 a.m.

Comments

Submit Cancel

KCDU

Highly Voted 2 years, 1 month ago

It is best practice to not put the amount of the PO on the receiving copy due to the fact that the receiving personnel looks and says, "Yeah, looks like 100 pieces there." WIthout the PO amount, it forces the Receiving Personnel to count the items.

upvoted 5 times

John1237

12 months ago

In addition to the need for physical counting, the prevention of indication of quantities by an unqualified person, avoids the risk of falsification. Here the quantity is indicated on the copy of the purchase order (not on the delivery note).

upvoted 1 times

...

Jmann

Most Recent 2 years, 3 months ago

I dare say it’s because the person receiving will get lazy and just enter what they were told matches

upvoted 2 times

...

Brad626

2 years, 3 months ago

Rationale for D ??

upvoted 3 times

...