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Learning Objectives
Describe the relationship between the AP/CD
process and its business environment.
Summarize how various technologies, including einvoicing and e-payments, can improve the
effectiveness of the AP/CD process.
Depict the logical and physical characteristics of a
typical AP/CD process.
Prepare a control matrix for a typical AP/CD process
including an explanation of how business process
control plans can accomplish operations and
information process control goals.
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Processing Non-Invoiced
Disbursements
In some cases disbursements are not
invoiced, e.g., freight bills, rent, payroll.
The handling of non-invoiced disbursements
depends on whether or not a voucher system
is used.
A voucher system prepares a voucher for
every expenditure from payroll to purchases
of raw materials.
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Processing
Non-invoiced
Disbursements
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EntityRelationship
(E-R)
Diagram
(Partial) for
the AP/CD
Process
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AP/CD Fraud
AP fraud usually involve
fictitious vendors and
false invoices
A dishonest employee
with access to the vendor
file authorizes fictitious
payment
May embezzle amounts
refunded by vendors
Human error is still a
leading cause of loss
CD fraud is less
sophisticated
Usually involves check
fraud
Takes many forms from
stealing and passing
stolen checks to
changing amounts on
legitimate checks or
check forgery
Easier and more
common with computer
duplication technology
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