A. Reviewing records on purchase prices paid would not prevent purchasing agents from using their positions for personal gain.
B. Rotating purchasing agent assignments periodically will limit the risk of agents using their positions for personal gain, because it will discourage long-term agent relationships with particular vendors.
C. Value-per-unit-of-cost reviews would not prevent purchasing agents from using their positions for personal gain.
D. Requesting confirmation by auditors of selected purchases and accounts payable would not prevent purchasing agents from using their positions for personal gain.
