A warehouse employee of a retail company has been able to conceal the theft of inventory items by entering adjustments of either damaged or lost stock items to the inventory system. Which control would have BEST prevented this type of fraud in a retail environment?

A. Statistical sampling of adjustment transactions

B. Separate authorization for input of transactions

C. An edit check for the validity of the inventory transaction

D. Unscheduled audits of lost stock lines








 

Suggested Answer: B

Community Answer: B



This question is in CISA Certified Information Systems Auditor Exam
For getting Certified Information Systems Auditor (CISA) Certificate










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