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Controllership in AP

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Processing an invoice as per SOP is part of:

a)

Compliance

b)

Effectiveness of business process

c)

Integrity of communication

d)

None

2.

Segregation of duties is part of:

a)

Compliance

b)

Effectiveness of Business Processes

c)

Integrity of communication

d)

None

3.

What is the best control for "Multiple Vendor id's"

a)

Recover / Adjust Payments

b)

Tracking Process,

  Evaluate Possibility of Standard PO

c)

Vendor Purging Policy

d)

Return To Vendor, (RTV) Process

  Claim / Tracking #

4.

What is the best control to reduce "Disputed invoices"?

a)

SOPs,

  Process Refresher Course

b)

QC Process

c)

Duplicate audit process

d)

Root cause analysis

5.

Mr. Babloo received an invoice from Chotu & co. dated 11th January, 2019 for $34000 on 21st Oct, 2021. Babloo should ____

a)

Process invoice if 3 way match passes

b)

Raise red flag

c)

Dispute the invoice

d)

Ask supplier to reissue invoice

6.

Mr. Cool, an AP executive received a proforma invoice from Heat & co for $3500. 3 way match is passed. What should Mr. Cool do?

a)

Dispute the invoice

b)

Process the invoice

c)

Reject the invoice, as it's not an invoice

d)

Raise red flag

7.

Modi India Inc. sent an invoice to Modi US Inc. for $3580. Mr. Rahul is an AP executive who received the invoice. What should Mr. Rahul do?

a)

Process invoice if all approvals and coding available

b)

Dispute the invoice

c)

Raise red flag

d)

Reject the invoice, as it's not an AP invoice

8.

Mr. Chitku, an AP executive has an access for vendor maintenance and invoice processing. Is it a segregation of duties issue?

a)

Yes

b)

No

c)

None

d)

Ignore

9.

Mr. Motu is the payee of check request and he is also an approver for the request. Is there a controllership issue?

a)

Yes

b)

No

c)

Ignore

d)

May be

10.

Controllership – A value-added, unyielding commitment to:

a)

Segregation of duties, Conflict of interest, SLA

b)

Business policies, Reporting, Metrics

c)

Compliance, Effectiveness of business process, Integrity of communication

d)

Applicable laws, 6 Sigma, Forecasting