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IIA-CIA-PART2 · Question #345

An internal auditor wanted to determine whether company vehicles were being used for personal purposes She extracted a report that listed company vehicle numbers business units to which the vehicles…

The correct answer is D. Location and route data of vehicles. To determine whether company vehicles are being used for personal purposes, the auditor needs location and route data of the vehicles in addition to the initial data extracted. This additional information would allow the auditor to track the specific routes and destinations of…

Conducting Internal Audit Engagements

Question

An internal auditor wanted to determine whether company vehicles were being used for personal purposes She extracted a report that listed company vehicle numbers business units to which the vehicles are allocated travel dates, travel duration and mileage She then filtered the data for weekend dates Which of the following additional information would the auditor need?

Options

  • ANames and work titles of employees
  • BDescription of responsibilities of business units.
  • CAverage fuel consumption data of vehicles
  • DLocation and route data of vehicles

How the community answered

(37 responses)
  • A
    3% (1)
  • B
    11% (4)
  • C
    19% (7)
  • D
    68% (25)

Explanation

To determine whether company vehicles are being used for personal purposes, the auditor needs location and route data of the vehicles in addition to the initial data extracted. This additional information would allow the auditor to track the specific routes and destinations of the vehicles, making it possible to identify patterns of use that do not align with business purposes, especially during weekends. The location and route data can help in pinpointing any non-business-related usage of the vehicles, providing evidence of personal use.

Topics

#data analytics#vehicle misuse#location data#audit evidence

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