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AFP CTP Question # 189 Topic 19 Discussion

CTP Exam Topic 19 Question 189 Discussion:
Question #: 189
Topic #: 19

A company has multiple wholly-owned subsidiaries that issue their own checks which are signed by head office staff. The company decides to move to electronic payments using their bank’s internet-based payment systems to reduce costs. Payments are now initiated by the subsidiaries. What element of the payment policy should be considered if the company still wants to maintain head office control over payments?


A.

Risk mitigation


B.

Objectives and scope


C.

Roles and responsibilities


D.

Performance measurement and reporting


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