IIA
IIA-CIA-PART1 · Question #3
IIA-CIA-PART1 Question #3: Real Exam Question with Answer & Explanation
Sign in or unlock IIA-CIA-PART1 to reveal the answer and full explanation for question #3. The question stem and answer options stay visible for context.
Question
During the planning stage of an assurance engagement, a payroll clerk informed the internal auditor that he is often asked to add new employees to the payroll without any formal new-hire documentation from human resources. The auditor is concerned that this increases the risk for fraud. To complete engagement planning, which of the following is the most appropriate next step for the auditor to take?
Options
- AIncrease the sample size to be tested, ensuring a thorough review of the payroll records.
- BAdvise the chief audit executive of the clerk's assertion, despite the lack of supporting evidence.
- CAsk the clerk to provide a list of any suspicious new employee names on the payroll.
- DInvestigate the matter further to understand precisely how many payroll records were affected.
Unlock IIA-CIA-PART1 to see the answer
You've previewed enough free IIA-CIA-PART1 questions. Unlock IIA-CIA-PART1 for full answers, explanations, the timed quiz mode, progress tracking, and the master PDF. Question stem and options stay visible so you can still see what's on the exam.