Accounting Multiple Choice Question – 4 February 2026

The following is an example of a deficiency in Alex Manufacturing Ltd.’s purchase system.

For the example below, select the type of internal control activity which would improve the purchase system.

• Errors have been made in calculating discounts receivable.

Select ONE answer:

1. Authorisation
2. Information processing
3. Physical controls
4. Performance Review

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 2

1. Not correct
2. Correct – Checking arithmetical accuracy is an information processing control.
3. Not correct
4. Not correct

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