Match the system failure with the control plan that would best prevent the system failure from occurring.

A. Batch control plans.

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

C. Program change controls.

D. Match invoice, PO, and receipt.

E. Access control software.

	1. Vendor Invoices are received at Treeline 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 Purple, 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 Yellow Company compares incoming invoices to open POs and receiving reports. The reject rate is very high, so Bob, the AP clerk, went into the program and changed the tolerance limits so that more invoices would pass the matching process and he would have fewer rejects to correct.
	4. Orange Company ordered 15 widgets from Tools, Inc. Only 12 widgets were received; the other three were on back order at Tools. An invoice for 15 widgets was received at Cline, recorded, and eventually paid.
	5. Denise, a clerk in accounts payable at Windemere Company, has a cousin who owns a small office supplies company. Denises cousin periodically sends invoices to Denise for office supplies that Windemere never ordered or received. Denise creates a one-time vendor record and records the invoice. Once recorded as a payable, the invoice gets paid.