Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 110

Which of the following actions best describes an internal auditor's use of test data to determine whether an organization's new accounts payable system avoids processing questionable invoices for payment?

Answer options

• A. Creating an automated tool that monitors the computer program on a daily basis for potential issues that need corrective actions.
• B. Using an automated system that assists internal auditors with automating the risk analysis of the computer program for invoicing.
• C. Embedding tools in the computer program to analyze the review processes of invoices for potential issues that may hamper payments.
• D. Adding invoices to the computer program to assess the reliability and effectiveness of the review process and whether controls work.

Correct answer: D

Explanation

The correct answer, D, is accurate because it directly involves adding test invoices to assess how well the review process functions and if the controls are effective. Options A, B, and C do not specifically focus on the use of test data to evaluate the invoicing review process, but rather describe monitoring or analysis tools that do not directly test the system's controls.