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IIA-CIA-PART2 · Question #256

An internal auditor wants to assess the completeness of sales invoices issued by the organization over a period of time Providing that at the necessary data and analytics software is which of the…

The correct answer is D. Gap analysis. A gap analysis is used to assess the completeness of sales invoices by identifying any missing records within a sequence. This technique helps in pinpointing any sales that might have been omitted or unrecorded during the invoicing process. By comparing expected sequences with…

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Question

An internal auditor wants to assess the completeness of sales invoices issued by the organization over a period of time Providing that at the necessary data and analytics software is which of the following types of analyse would be appropriate to satisfy the auditor's objective?

Options

  • APayment terms analysis
  • BDuplicates analysts
  • CAging analysis
  • DGap analysis

How the community answered

(29 responses)
  • A
    14% (4)
  • B
    7% (2)
  • C
    3% (1)
  • D
    76% (22)

Explanation

A gap analysis is used to assess the completeness of sales invoices by identifying any missing records within a sequence. This technique helps in pinpointing any sales that might have been omitted or unrecorded during the invoicing process. By comparing expected sequences with actual recorded transactions, the auditor can identify discrepancies and ensure all sales are

Topics

#gap analysis#data analytics#sales invoices#completeness testing

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