Rolland Meilleur, a Public Accountant, Is Testing Whether His Client's

Multiple Choice

Rolland Meilleur, a public accountant, is testing whether his client's account coding on each purchase order is checked by the computer to a table of valid account numbers, and that various logic tests are performed by the computer. He is trying to mitigate the following from going wrong:

A) detective controls not being in place.
B) amounts being posted to the wrong accounting period.
C) transactions being classified and coded to incorrect accounts.
D) all of the above.