An Employee Who Recently Transferred into the Internal Audit Activity

Multiple Choice

An employee who recently transferred into the internal audit activity has been assigned to audit the accounts payable system. Which function, if previously performed by this employee, would represent a conflict of interest?

A) Monitoring the allowance for doubtful accounts.
B) Writing procedures for the handling of duplicate payments.
C) Signing timekeeping cards for subordinates.
D) Reviewing shipping documents for accuracy.