Câu 11: CIA-PART2-2025: CIA Part 2 - Internal Audit Engagement

An internal auditor at a construction company is performing an audit of the company's accounts payable process. The auditor would like to use data analytics to determine whether the company paid any of its vendors an incorrect amount over the past 12 months. Which type of test would help the auditor achieve this objective?

1. A. Compare accounts payable and inventory data sources to determine whether amounts purchased from vendors agree with amounts received from vendors.
2. B. Add numeric values to check against control totals. — đáp án hiện tại
3. C. Compare bid submission dates among all of the company's vendors to determine whether the last vendor to submit their proposal regularly wins the bid.
4. D. Check for duplicate invoice numbers and invoice amounts.