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IIA-CIA-PART2 · Question #330

IIA-CIA-PART2 Question #330: Real Exam Question with Answer & Explanation

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Question

Which of the following best describes the manual audit procedure known as vouching?

Options

  • ATesting the validity of information by following it backward to a previously prepared record
  • BTesting the accuracy of the control by reperforming the task or process required
  • CSoliciting and obtaining written verification of the accuracy from an independent third party
  • DTesting the completeness of information forward from a record to a subsequently prepared

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