Question：Which of the following controls contribute to assurance that goods cannot be despatched without being invoiced?
1. Authority limits for approval of sales invoices.
2. Segregation between despatch and invoice personnel.
3. Pre-numbered despatch notes checked for items missing in the sequence.
4. Physical security over the warehouse and exits.
A. Controls 1, 3 and 4 only.
B. Controls 2, 3 and 4 only.
C. Controls 2 and 3 only.
D. Controls 3 and 4 only.
The correct answer is: Controls 2, 3 and 4 only.
解析：These are typical internal controls that provide assurance that sales are not understated by virtue of goods being despatched that are not subsequently invoiced. Control 1 concerns approval on invoices once they are raised, and will therefore not of itself provide assurance that sales have not been omitted from the sales records.
高顿网校温馨提醒
各位考生，2016年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
写评论
