Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?

An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization.

Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?
A . The periodic rotation of procurement officers’ assignments to supplier accounts.
B . A pre-award financial capacity analysis of suppliers.
C . An automated computer report, organized by supplier, of any invoices for the same amount.
D . Periodic inventories of kiln-dried wood at the organization’s warehouse.

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Answer: A