The Mean divides a population or sample into two equal parts.

Which of the following would probably be the least effective control to mitigate the risk of paying an invoice payable to a phony vendor for inventory purchases, mailed to the company by an employee attempting to commit fraud?

A) Only pay from original invoices. B) Cancel all invoices and supporting documentation when paid. C) Strict access and authorization controls for the approved vendor master file. D) Require three-way match for all inventory purchase invoices.

Harry, the owner of a convenience store, is the insured under a business overhead policy. Were Harry to become disabled, the policy would cover all of the following EXCEPT

A) the rent B) the store manager's salary C) utility bills D) Harry's salary