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Câu 53: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following would be the best audit procedure to use to determine if a division's unusually high sales and gross margin for November and December were the result of fraudulently recorded sales?

Nội dung câu hỏi

Which of the following would be the best audit procedure to use to determine if a division's unusually high sales and gross margin for November and December were the result of fraudulently recorded sales?

Các lựa chọn

Đáp án được giữ gọn theo nhãn A, B, C, D trong phần bình chọn tương tác.

  1. A. Trace a sample of shipping documents to related sales invoices to verify proper billing.
  2. B. Confirm accounts receivable balances with customers. — đáp án hiện tại
  3. C. Compare sales and gross margin totals with those of the previous ten months and the first month of the following year.
  4. D. Use regression analysis techniques to estimate the sales and cost of goods sold for November and December.

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