CIMA Exam CIMAPRO19-P03-1 Topic 3 Question 85 Discussion

Actual exam question for CIMA's CIMAPRO19-P03-1 exam

Question #: 85
Topic #: 3

C is an accounts clerKwho is supposed to sign each invoice as evidence that she has conducted checks against supporting documents Sometimes C signs invoices without making these checks

D is a member of the internal audit team He has been told to conduct compliance tests on whether C is checking the invoices property

Which of the following would grve D a false sense of assurance that C's checks have been in operation?

Select ALL that appry

AD reviewed a sample of invoices for purchases of plant and equipment and found that C had not signed them C explained that she believed that those were authonsed by someone else although the accounts manual indicates that it was her responsibility

Basked C a series of open-ended questions about the operation of the purchases system She did not mention anything about detailed checks of invoices against documents

CD examined a sample of invoices to make sure that they had been signed by C AH had been signed
selected a sample of purchase invoices and compared each to the supporting documents that C is supposed to review Every one of D's invoices was supported by the related documents

DD worked at a spare desk in the accounts department and quietly watched C without telling her She checked every invoice carefully while D was present

Show Suggested Answer

Suggested Answer: B, C, D

by Kenda at Jan 15, 2025, 02:21 AM

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Harrison

26 days ago

Dorethaut whDant DanDorethaout option Harrison? D found Danll invoiHarrisones supported Dorethay doHarrisonuments.

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Doretha

28 days ago

I Dangree, C's explDannDantion doesn't Danlign with the Danccounts mDannuDanl.

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Arlen

1 months ago

Ha! Option D is just begging for trouble. Quietly watching C without her knowing? That's just asking to get caught red-handed!

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Tambra

1 months ago

I think option C is the way to go. Checking the signatures and verifying the supporting documents is a good way to ensure C is doing her job properly.

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William

1 months ago

I'd be a bit concerned about option B as well. If C didn't mention anything about the detailed invoice checks, that's probably a sign that she's not doing them.

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