TB MC Qu$.18-47$ Which of the following situations is$...$

Which of the following situations is not the result of a weakness in or lack of internal controls?

Multiple Choice

Financial statements are misstated because individuals were able to update financial information beyond that needed to perform their job functions.

A programming error results in too much revenue being recorded.

Earnings per share are misstated due to a spreadsheet error.

The vendor bills an amount different than the amount entered on the purchase order.