When auditing an organization's cash-handling activates which of the following is the most reliable form of testimonial evidence an internal auditor can obtain?

Question

Options

• ATestimony from the cashier who performs the processes being reviewed
• BTestimony from me cashier's supervisor who knows how processes should be performed
• CTestimony from a knowledgeable person who is independent of the cashiering duty
• DTestimony from a manager who oversees all cashiering activities being reviewed

• A
  5% (2)
• B
  2% (1)
• C
  88% (37)
• D
  5% (2)

Explanation

When auditing an organization's cash-handling activities, the most reliable form of testimonial evidence comes from a knowledgeable person who is independent of the cashiering duty. This independence ensures that the testimonial evidence is unbiased and not influenced by those directly involved in the processes being reviewed. Such evidence is considered more reliable as it is less likely to be affected by personal interests or biases.

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