Why is an organization more likely to have poor internal controls over accounts payable than over accounts

Question:

Why is an organization more likely to have poor internal controls over than over accounts receivable?
Accounts Payable
Accounts payable (AP) are bills to be paid as part of the normal course of business.This is a standard accounting term, one of the most common liabilities, which normally appears in the balance sheet listing of liabilities. Businesses receive...