Which of the following controls is MOST important to assess in the audit?

An IS auditor is planning an audit of an organization’s accounts payable processes.

Which of the following controls is MOST important to assess in the audit?
A . Segregation of duties between issuing purchase orders and making payments.
B. Segregation of duties between receiving invoices and setting authorization limits
C. Management review and approval of authorization tiers
D. Management review and approval of purchase orders

View Answer

Answer: A