Which of the Following Procedures Would Be Most Helpful in Providing

question 201

Multiple Choice

Which of the following procedures would be most helpful in providing additional evidence when an auditor suspects that an unidentified employee is submitting and approving invoices for payment?

• A) Use generalized audit software to identify invoices from vendors with post office box numbers or other unusual features. Select a sample of those invoices and trace to supporting documents such as receiving reports.
• B) Select a sample of payments made during the year and investigate each one for approval.
• C) Select a sample of receiving reports representative of the period under investigation and trace to approved payment. Note any items not properly processed.
• D) Select a sample of invoices paid during the past month and trace them to appropriate vendor accounts.

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Definitions:

Left Cerebral Hemisphere

The left side of the brain that controls the right side of the body, often associated with logical reasoning, analytical skills, and language functions.

Mathematics

The abstract science of number, quantity, and space, either as abstract concepts (pure mathematics) or as they apply to other disciplines such as physics and engineering (applied mathematics).

Spatial Perception

The ability to perceive and understand the relative positions of objects in space.

Long-Term Memory

The aspect of memory responsible for storing information over extended periods, ranging from days to a lifetime.