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Question: A furniture company ordered 84 tables from a supplier. The supplier accidentally sent only 48 tables, but the receiving department at the furniture company accepted the tables. The invoice was eventually received but was for the original 84 tables. The furniture company paid the entire amount. Which of the following controls would have been least likely to have prevented this erroneous payment?
a. The copy of the purchase order sent to the furniture company's receiving department should not have shown an expected quantity.
b. Personnel in the furniture company's accounts payable department should compare the receiving report to the purchase invoice before creation of the voucher.
c. Personnel in the furniture company's cash disbursements department should compare the check that is prepared to all of the backup documentation.
d. Personnel in the furniture company's purchasing department should compare the purchase requisition with the purchase order.
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