Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 20

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

Answer options

• 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.

Correct answer: D

Explanation

Option D is correct because accurately indicating the quantities ordered ensures that the receiving department can verify the shipment against what was expected. The other options do not directly address the discrepancies in unit counts and focus on different aspects of the procurement process.