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IIA-CIA-PART2 · Question #264

IIA-CIA-PART2 Question #264: Real Exam Question with Answer & Explanation

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Question

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?

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

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