IIA-CIA-PART2 · Question #304
In which of the following situations has an internal audit of obtained physical evidence?
The correct answer is A. An internal auditor made purchases from several of the organization's retail outlets to evaluate. Physical evidence in internal auditing refers to tangible, observable, and verifiable information obtained directly through auditors' activities. Making purchases from retail outlets to evaluate customer service involves direct interaction and observation, which constitutes…
Question
In which of the following situations has an internal audit of obtained physical evidence?
Options
- AAn internal auditor made purchases from several of the organization's retail outlets to evaluate
- BAn internal auditor interviewed various employees regarding health and safety issues and
- CAn internal auditor obtained the current quarterly financial report and computed changes in deb-
- DAn internal auditor received a signed confirmation regarding the terms of a transaction from an
How the community answered
(64 responses)- A95% (61)
- B2% (1)
- D3% (2)
Explanation
Physical evidence in internal auditing refers to tangible, observable, and verifiable information obtained directly through auditors' activities. Making purchases from retail outlets to evaluate customer service involves direct interaction and observation, which constitutes obtaining physical evidence. This differs from documents, interviews, or confirmations, which are considered documentary or testimonial evidence.
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