An accounts payable clerk who has access to the vendor master file replaced the payment...

Vendor: IIA
Product: IIA-CIA-Part1
Update on: Nov 6, 2026
Questions: 858

IIA IIA-CIA-Part1 Question Answer

An accounts payable clerk who has access to the vendor master file replaced the payment details of a legitimate vendor with those of a friend before processing the payment through the organization ' s cashier. Immediately afterward, he restored the original vendor information. Which of the following controls could have prevented this fraud?

Approval of master file change requests by the accounts payable supervisor

Comparison of the check register to original invoices.

Segregation of duties between accounts payable and the cashier.

Frequent issuance of account statements sent to the vendors.