Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 123

Which of the following tests would most likely help discover a fictitious invoice?

Answer options

• A. Compare vendor addresses to employee addresses.
• B. Match cancelled checks to invoices.
• C. Search for duplicate payment amounts.
• D. Check employee bank records against invoice amounts.

Correct answer: B

Explanation

Option B is correct because matching cancelled checks to invoices directly verifies whether the payment was legitimate and corresponds to an actual invoice. The other options may provide useful information but do not directly confirm the authenticity of the invoice in question.