The Sales Department Bookkeeper Has Been Crediting House?account Sales to Her

Multiple Choice

The sales department bookkeeper has been crediting house?account sales to her brother-in?law, an outside salesman.Commissions are paid on outside sales but not on house-account sales.This might have been prevented by requiring that:

A) Sales order forms be prenumbered and accounted for by the sales department bookkeeper
B) Sales commission statements be supported by sales order forms and approved by the sales manager
C) Aggregate sales entries be prepared by the general accounting department
D) Disbursement vouchers for sales commissions be reviewed by the internal audit department and checked to sales commission statements
In each one of the following four questions (questions 50?53) , you are given a well?recognized procedure of internal control.You are to identify the irregularity that will be discovered or prevented by each procedure.