Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 145

Which of the following examples would an internal auditor consider the least reliable form of evidence?

Answer options

• A. A vendor invoice.
• B. A letter from an outside attorney.
• C. An internal time card approved by the supervisor.
• D. A process map prepared by the auditor.

Correct answer: D

Explanation

A process map created by the auditor is considered the least reliable because it is produced internally and may reflect the auditor's biases or assumptions. In contrast, a vendor invoice, a letter from an outside attorney, and an approved internal time card are examples of external or independent evidence, which generally hold more reliability.