Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 26

In which of the following situations would it be most appropriate to employ the services of a forensic specialist?

Answer options

• A. Detection of unauthorized changes to source documents.
• B. Review for misapplication of general computer controls over accounts receivable.
• C. Investigation of ghost employees in a large business.
• D. Verification of fixed assets in a manufacturing company.

Correct answer: A

Explanation

The correct answer is A because forensic specialists are primarily involved in detecting and investigating fraudulent activities, such as unauthorized changes to source documents. Options B, C, and D, while important, pertain more to general auditing and internal control reviews rather than forensic investigation.