An Auditor Suspects That Certain Client Employees Are Ordering Merchandise

question 18

Multiple Choice

An auditor suspects that certain client employees are ordering merchandise for themselves over the Internet without recording the purchase or receipt of the merchandise.When vendors' invoices arrive,one of the employees approves the invoices for payment.After the invoices are paid,the employee destroys the invoices and the related vouchers.In gathering evidence regarding the fraud,the auditor most likely would select items for testing from the file of all:

• A)Cash disbursements.
• B)Approved vouchers.
• C)Receiving reports.
• D)Vendors' invoices.

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Definitions:

Empathy

The ability to understand and share the feelings of another person, showing an awareness and sensitivity to their emotional state.

Persist

To continue steadfastly or firmly in some state, purpose, course of action, or the pursuit of an objective, despite obstacles or difficulties.

Self-dilemma

A situation or context in which an individual faces a conflict between different personal values, desires, or obligations, often leading to inner turmoil.

Self-regulation

The ability to manage and adjust one's emotions, behaviors, and desires in the face of external demands or challenges.