If a Single Person Is Authorised to Both Order Goods

Multiple Choice

If a single person is authorised to both order goods and approve payments, the company may be defrauded in several ways. Which of the following scenarios would NOT be a possible consequence of this control weakness?

A) The company may order goods priced above the current market price.
B) The goods received may be damaged in shipment.
C) The company may purchase goods from a 'related party' in order to enrich a relative of the company employee.
D) The company may purchase more goods or higher quality goods than it needs.