Which of the following process controls BEST mitigates the risk of an employee issuing fraudulent payments to a vendor?

A. Enforcing segregation of duties between the vendor master file and invoicing

B. Conducting system access reviews to ensure least privilege and appropriate access

C. Performing regular reconciliation of payments to the check registers

D. Performing credit verification of third-party vendors prior to payment








 

Suggested Answer: A



This question is in CRISC exam 
For getting Risk and Information Systems Control Certificate


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