An adequate and effective system of internal control provides reasonable assurance that objectives will be

achieved. Controls may be preventive, detective, or directive. Which of the following is a detective control

for the procurement function?

A$.$ The procurement function is organizationally separate from receiving, disbursing, and

accounting.

B$.$ Prenumbered standard purchase order forms include all relevant terms required to be used in

all applicable instances.

C$.$ Goods received are counted and compared with quantities on purchase order and receiving

reports.

D$.$ Review and approval of each procurement action is required prior to the final issuance of a

purchase order.