During the Planning Phase of an Audit of Suspected Overbilling

question 319

Multiple Choice

During the planning phase of an audit of suspected overbilling on contracts for security services, an auditor should perform all of the following except:

• A) Interviewing an official of the security services company to determine the cause of recent increases in billings for services.
• B) Interviewing the manager who requested the audit engagement.
• C) Obtaining a copy of the contract between the two organizations.
• D) Preparing an engagement program.

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Definitions:

Tables

Data structures that organize information in columns and rows, allowing for easy data management and analysis.

Recordset Type

A classification that defines the kind of data a recordset can hold, typically used within databases or software applications that manipulate database records.

Query

A request for information from a database, often written in a structured query language (SQL), used to select, insert, update, or delete data.

Properties

Attributes or characteristics of an object or file in software, describing its various aspects like size, type, modification date, etc.