IIA-IAP practice - PrepKeys

Q4 Single choice

An internal auditor discovers that a vendor had submitted invoices and was paid for services not rendered.

Which of the following controls is most appropriate to address this type of issue?

A
The accounts payable clerk should compare the acknowledgment of goods and services to the invoice.
B
The supervisor should observe the input of invoices into the payment system.
C
The supervisor should verify that the amount paid agrees with the contracted amount.