Which of the following is not a threat and applicable control procedure in the expenditure cycle? Kickbacks paid to buyers to influence their decisions - Controls: Clear conflict of interest policy prohibiting the acceptance of any gift from vendors; disclosure of financial interest policy for purchasing agents; and vendor audits Receiving reports contain errors in counts of items razeived - Controls: ERP or AIS logical segregation of duties controls are set up so that receiving personnel have online access to purchase orders (POs); receiving personnel compare their counts of received inventory to purchase order quantities to make sure that their counts always match the PO.Receiving unordered goods - Controls: Receiving department must reject any goods for which there is no approved purchase order Errors in counting goods received - Controls: Use "blind" P.O. copies to force receiving personnel to actually count goods; provide incentives for counting goods Theft of inventory - Controls: Secure inventory storage locations; make transfers of inventory with proper approval and documentation; do periodic physical count and reconciliation with recorded amounts