During the Planning Phase of an Audit of Suspected Overbilling

question 66

Multiple Choice

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

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

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Definitions:

Estuary

A coastal area where freshwater from rivers and streams mixes with saltwater from the ocean.

Brackish Water

Water that has more salinity than freshwater but not as much as seawater, typically resulting from the mixing of seawater with freshwater.

Nutrient Concentration

The amount of a specific nutrient present within a given volume or mass of soil, water, or biological material.

Neritic Province

A marine zone extending from the low tide mark to the edge of the continental shelf, characterized by abundant sunlight and life.