IIA-CIA-PART2 · Question #153
An internal auditor was reviewing the procurement department's tender documentation for completeness He documented all discrepancies but the procurement manager disagreed with his findings Upon…
The correct answer is A. The auditor should have ensured the preservation of audit evidence by taking screenshots or. To prevent the situation where discrepancies identified by the auditor are corrected after being noted, it is essential to preserve the audit evidence. Taking screenshots or extracting tender documents would provide a permanent record of the discrepancies, ensuring that any…
Question
An internal auditor was reviewing the procurement department's tender documentation for completeness He documented all discrepancies but the procurement manager disagreed with his findings Upon further review, the internal auditor noted that all discrepancies had been corrected in the tender database. Which of the following courses of action would have prevented this situation?
Options
- AThe auditor should have ensured the preservation of audit evidence by taking screenshots or
- BThe auditor should have extracted a list of logs and identified any actions that were executed in the
- CThe auditor should have instructed procurement workers that changes to the database during the
- DThe internal auditor should have created a more thorough work program, which would address
How the community answered
(53 responses)- A75% (40)
- B4% (2)
- C8% (4)
- D13% (7)
Explanation
To prevent the situation where discrepancies identified by the auditor are corrected after being noted, it is essential to preserve the audit evidence. Taking screenshots or extracting tender documents would provide a permanent record of the discrepancies, ensuring that any subsequent changes do not invalidate the auditor's findings. This practice is crucial for maintaining the integrity of the audit evidence and supporting the audit conclusions. Option B is related but not as direct as preserving primary evidence. Options C and D do not address the preservation of evidence effectively.
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