Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 183

Which documents would help a forensic auditor identify instances of collusion between an employee and vendor to defraud the organization?

Answer options

• A. Email correspondence.
• B. Payment request forms.
• C. Vendor invoices.
• D. Bank statements.

Correct answer: C

Explanation

Vendor invoices are crucial for a forensic auditor as they provide detailed records of transactions between the organization and the vendor, which can reveal any irregularities or collusion. While email correspondence, payment request forms, and bank statements may also contain useful information, they do not directly reflect the financial transactions as clearly as vendor invoices do.