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Answer (A) is correct . The risk of favoritism is increased when buyers have long-term relationships with specific vendors. Periodic rotation of buyer assignments will limit the opportunity to show favoritism. This risk is also reduced if buyers are required to take vacations.

Answer (B) is incorrect because Confirmation does not enable internal auditors to detect inappropriate benefits received by purchasing agents or deter long-term relationships.
Answer (C) is incorrect because Value-per-unit-of-cost reviews could be helpful in assuring value received for price paid but do not directly focus on receipt of inappropriate benefits by purchasing agents.
Answer (D) is incorrect because Review of records every 6 months does not enable the organization to detect receipt of inappropriate amounts by an agent or deter relationships that could lead to such activity.