The most common fraud in the acquisition and payment cycle is for the perpetrator to issue payments to fictitious vendors and deposit the cash in fictitious accounts. What procedures could the company take to prevent this type of fraud?

What will be an ideal response?

• Allowing payments to be made only to approved vendors
• Detailed review of legitimacy of approved vendors
• Careful review of document authorizing the acquisition
• Segregation of duties between authorizing payments and authorizing the acquisition
• Canceling supporting documents to prevent their use as support for multiple payments

Business

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The Wheeler-Lea Amendment makes advertising puffery illegal

Indicate whether the statement is true or false

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