Câu 183: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An internal auditor is assessing the risk of employees falsifying reimbursement requests for business-related meals or travel. Which of the following procedures would the internal auditor most likely perform first?

1. A. Review the supplemental documentation provided for a sample of reimbursement requests.
2. B. Interview the payroll/accounting supervisor to determine what controls exist to prevent fraud.
3. C. Determine whether or not the payroll/accounting department has been subject to regular review.
4. D. Establish a flowchart of the payroll/accounting functions that include any controls currently in place. — đáp án hiện tại