Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 223

Which of the following would be most appropriate to include in the scope of an operational audit of the check processing function?

Answer options

• A. Review the applicable checks received logs for evidence of dual control.
• B. Test a sample of checks to ensure that they were properly posted to the customer’s account.
• C. Review the flow of work to determine whether the process is completed efficiently.
• D. Review the bank statement and validate that each check received is deposited into the bank account.

Correct answer: A

Explanation

The correct answer, A, focuses on dual control, which is crucial for preventing fraud in check processing. Options B, C, and D, while relevant to check processing, do not directly address the critical aspect of dual control, making them less appropriate for the scope of an operational audit.