IIA
IIA-CIA-PART2 · Question #354
IIA-CIA-PART2 Question #354: Real Exam Question with Answer & Explanation
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Question
An organization owns vehicles that are kept off-site by employees to pick up and deliver orders. An internal auditor selects a specific vehicle from the fixed asset register for testing. Which of the following would best provide sufficient, indirect evidence for the auditor to confirm the existence of the vehicle?
Options
- AReview logs of the vehicles assigned to employees for the delivery of goods during the
- BVisit the home address of the specific employee to see the selected vehicle.
- CCompare the registered details of the vehicle in the fixed asset register to a date-stamped
- DSeek independent confirmation of the vehicle's details from one of the delivery employees.
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