Examlex
Which of the following types of audit evidence is the least reliable?
Purchasing
The process of obtaining goods, services, or works from an external source with specific terms and conditions.
Strategic Sourcing
An approach to procurement that emphasizes continuous improvement and development of purchasing activities to enhance competitive advantage.
Strategic Sourcing Process
A method used by organizations to evaluate and engage suppliers with the objective of achieving cost savings, improving quality, and obtaining more favorable terms.
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