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C-TB1200-10 - SAP Certified Application Associate - SAP Business One Release 10.0

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NEW QUESTION: 1
During an audit of the accounts receivable (AR) process, an internal auditor noted that reconciliations are still not performed regularly by the AR staff, a recommendation that was made following a previous audit.
Monitoring by the financial reporting function has failed to detect the shortcoming. Both the financial reporting function and AR report to the controller, who is responsible for implementing action plans. Which of the following supports the internal auditor's decision to combine both observations into one reported finding?
A. The observation has a common control, and it was noted in a prior audit.
B. The observation relates to the same control activity within a common process.
C. The observation has a common process, and the action plan for the observation has a common owner.
D. The observation was made during the same audit, and the action plan has a common owner.
Answer: C


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