A is corrent because, although various parties may requisition goods, the goods are normally received and placed in stores. Therefore, accounts payable will be unable to determine whether the requisitioner actually received the goods.
B is incorrect because the purchase order will provide evidence that the purchase was properly authorized. The accounts payable department would be concerned that only properly authorized goods are purchased and paid for.
C is incorrect because the accounts payable department will compare the invoice price with the purchase order price to determine that the invoice price is proper.
D is incorrect because a comparison of the quantity ordered to that actually purchased will be necessary to determine that the proper quantity has been received.
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