Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 156

Which of the following statements describes a control weakness?

    Correct Answer: D

    A control weakness is identified when there is a significant risk or possibility of conflict of interest or impairment in a company's processes. The purchasing agent's personal investment in a publicly-traded mutual fund that lists the stock of one of the company's suppliers introduces a potential conflict of interest. This situation could influence the purchasing agent's decisions, adversely affecting the company's best interests. Therefore, the scenario described in option D represents a control weakness.

Discussion
9e27bc2Option: D

D. The purchasing agent in a personal capacity invests in a publicly-traded mutual fund that lists the stock of one of the company's suppliers in its portfolio. The statement that describes a control weakness is option D. This is because the purchasing agent's personal investment in a mutual fund that includes stock from one of the company's suppliers creates a potential conflict of interest. It introduces the risk that the purchasing agent may not act in the best interest of the company when making purchasing decisions, as their personal financial interests may be influenced by the supplier's performance.

Elvoo

which is the correct answer? c or d?

9e27bc2Option: D

D. The purchasing agent in a personal capacity invests in a publicly-traded mutual fund that lists the stock of one of the company's suppliers in its portfolio. The statement that describes a control weakness is option D. This is because the purchasing agent's personal investment in a mutual fund that includes stock from one of the company's suppliers creates a potential conflict of interest. It introduces the risk that the purchasing agent may not act in the best interest of the company when making purchasing decisions, as their personal financial interests may be influenced by the supplier's performance.

CIAceOption: C

C is correct, unless A is "unless otherwise directed xx"

CIAceOption: A

should be A