Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 238

Which of the following approaches would best help an internal auditor determine whether a retailer's database of 100,000 customers has any duplicate accounts?

Answer options

• A. Stratifying the customer information.
• B. Extracting the customer information.
• C. Filtering the customer information.
• D. Sorting the customer information.

Correct answer: C

Explanation

The correct answer is C, as filtering the customer information allows the auditor to isolate entries that may be duplicates based on specific criteria. Options A and D do not directly address the identification of duplicates, while B only involves extracting data without analyzing it for duplicates.