Which of the following, if observed, would not indicate the need to extend the search for other indicators of fraud in a purchasing department?
A . The standard of living of one of the purchasing agents has increased.
B . The internal control structure has significant weaknesses.
C . The purchasing agents have convinced management to adopt a policy of paying vendors on a more timely basis in order to avoid incurring penalty charges.
D . The cost of goods procured seems to be excessive in comparison with previous years.
Answer: C
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