Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 212

Which of the following documents should an internal auditor include in the workpapers as the best evidence to support a finding that the organization overpaid employees for travel expenses?

Answer options

• A. A copy of the organization’s established policies and procedures for authorizing travel expenses.
• B. An analysis of resent travel vouchers of employees who were reimbursed by the organization.
• C. An example of a travel voucher, including authorization, that would be acceptable to submit for reimbursement.
• D. A list of employees who are responsible for approving travel vouchers for payment.

Correct answer: B

Explanation

Option B is correct because analyzing recent travel vouchers provides direct evidence of the actual reimbursements made, which can show overpayment. Options A, C, and D provide context or procedural information but do not directly reveal instances of overpayment in the reimbursement process.