IIA-CIA-PART2 · Question #211
Which of the following manual audit approaches describes testing the validity of a document by following it backward to a previously prepared record?
The correct answer is C. Vouching. Vouching is the manual audit approach that involves testing the validity of a document by following it backward to a previously prepared record. This method helps auditors verify the authenticity and accuracy of transactions by tracing them back to their source documents, such…
Question
Which of the following manual audit approaches describes testing the validity of a document by following it backward to a previously prepared record?
Options
- ATracing
- BReperformance
- CVouching
- DWalkthrough
How the community answered
(41 responses)- A2% (1)
- C95% (39)
- D2% (1)
Explanation
Vouching is the manual audit approach that involves testing the validity of a document by following it backward to a previously prepared record. This method helps auditors verify the authenticity and accuracy of transactions by tracing them back to their source documents, such as invoices, receipts, or purchase orders. Vouching is commonly used to detect errors or fraud.
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