試題詳解

6. A company employs three accounts payable clerks and one treasurer. Their responsibilities are as follows: 

  Which of the following would indicate a weakness in the company's internal controls?
(A)Clerk 1 opens all of the incoming mail.
(B)Clerk 2 reconciles the accounts payable ledger with the general ledger monthly.
(C) Clerk 3 mails the checks and remittances after they have been signed.
(D)The treasurer uses a stamp for signing checks.