CPA · Question 07 · Area I: Information Systems
An auditor is reviewing the 'Order-to-Cash' process. The documented flowchart indicates that a credit check is performed automatically by the system before a sales order is approved. However, during a walkthrough, the auditor observes a sales representative manually overriding the credit hold to expedite a shipment for a VIP client. What is the primary concern?
Answer options:
The system is not functioning as designed.
The actual process deviates from the documented control, creating a risk of uncollectible accounts.
The sales representative should be fired immediately.
The flowchart needs to be updated to include the manual override.
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