The following is a list of six control plans from this chapter or from Chapters 8 throug...

The following is a list of six control plans from this chapter or from Chapters 8 through 12.

Control Plans

A. Access control software

B. Batch control plans

C. Compare input data with master data (e.g., vendor master data)

D. Match invoice, PO, and receipt

E. Program change controls

F. Independent validation of vendor invoices

The following are five system failures that have control implications.

System Failures

1. Invoices are received at Becket Company via an EDI feed over the Internet. Some of these are fraudulent invoices from bogus vendors.

2. Vendor invoices are sent to clerks in the AP department at Rochester, Inc., where they are entered once each day to create a file of invoice data that is then processed by the accounts payable program each evening. Several errors have been found in the invoice data.

3. The accounts payable program at Dallas Company compares incoming invoices to open POs and receiving reports. The reject rate is very high, so Jane, the AP clerk, went into the program and changed the tolerance limits so that more invoices would pass the matching process and she would have fewer rejects to correct.

4. Webster Company ordered 15 widgets from Rosen, Inc. Only 12 widgets were received; the other three were on back order at Rosen. An invoice for 15 widgets was received at Webster, recorded, and eventually paid.

5. Bob Daniels, a clerk in accounts payable at Amherst Company, has a cousin who owns a small office supplies company. Bob’s cousin periodically sends invoices to Bob for office supplies that Amherst never ordered or received. Bob creates a one-time vendor record and records the invoice. Once recorded as a payable, the invoice gets paid.

Match the five system failures with a control plan that would best prevent the system failure from occurring. Also, give a brief (one or two sentences) explanation of your choice. A letter should be used only once, with one letter left over.