CPA · Question 05 · Area I: Information Systems
During a walkthrough of an order-to-cash process, the auditor observes that the sales manager can both authorize credit limits for new customers and approve sales orders exceeding those limits. The documented process flow states these functions should be separated. Which type of deficiency has the auditor identified?
Answer options:
Operating effectiveness deficiency
Design deficiency in segregation of duties
Data integrity deficiency
Availability deficiency
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