Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 129

Which of the following analytical techniques would an internal auditor use to verify that none of an organization's employees are receiving fraudulent invoice payments?

Answer options

• A. Perform gap testing.
• B. Join different data sources.
• C. Perform duplicate testing.
• D. Calculate statistical parameters.

Correct answer: C

Explanation

The correct answer is C, as performing duplicate testing helps identify any repeated or fraudulent entries in invoice payments. Option A, gap testing, focuses on identifying missing data rather than verifying payment legitimacy. Option B, joining different data sources, may provide a broader view but does not directly address invoice fraud. Option D, calculating statistical parameters, is useful for analysis but does not specifically target fraudulent payments.