Exam IIA-CIA-Part2 All QuestionsBrowse all questions from this exam
Question 126

Which of the following would most likely contribute to discrepancies between receiving reports and the number of units in a shipment?

    Correct Answer: D

    Indicating the quantities ordered on the receiving department's copy of the purchase order can lead to discrepancies because the receiving personnel might not accurately count the goods and may simply assume the quantity matches the order. This practice reduces the likelihood of detecting any discrepancies between the ordered and received units as there is no verification through physical counting.

Discussion
KCDUOption: D

It is best practice to not put the amount of the PO on the receiving copy due to the fact that the receiving personnel looks and says, "Yeah, looks like 100 pieces there." WIthout the PO amount, it forces the Receiving Personnel to count the items.

John1237

In addition to the need for physical counting, the prevention of indication of quantities by an unqualified person, avoids the risk of falsification. Here the quantity is indicated on the copy of the purchase order (not on the delivery note).

Brad626Option: D

Rationale for D ??

Jmann

I dare say it’s because the person receiving will get lazy and just enter what they were told matches