An excerpt from an internal audit observation indicates that duplicate payments have been processed within an organization. The reporting and operational objectives of the organization aim to only process payments once. All invoices are processed manually by AP clerks and there are no controls to ensure that invoices are only paid once, resulting in duplicate payments made, loss of cash, and overstatement of expenses and liabilities. In this observation, the element of cause is: A Duplicate payments have been processed within an organization. B C D The organization aims to process payments only once. There are no controls to ensure that invoices are only paid once. Expenses /Liabilities are overstated and cash is lost.

An excerpt from an internal audit observation indicates that duplicate payments have been processed within an organization. The reporting and operational objectives of the organization aim to only process payments once. All invoices are processed manually by AP clerks and there are no controls to ensure that invoices are only paid once, resulting in duplicate payments made, loss of cash, and overstatement of expenses and liabilities. In this observation, the element of cause is: A Duplicate payments have been processed within an organization. B The organization aims to process payments only once. There are no controls to ensure that invoices are only paid once. D Expenses /Liabilities are overstated and cash is lost.