IIA Exam IIA-CIA-Part1 Topic 3 Question 66 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam

Question #: 66
Topic #: 3

During a payroll audit, a staff internal auditor suspects that signatures on some of the documents being sampled for examination are not authentic. Which of the following actions should the auditor take before proceeding with the examination?

ASuggest to the payroll manager that the suspicious documents should be sent to the organization's security department for forensic review.

BKeep the suspicious documents in the workpaper file until the end of the engagement, and then discuss the suspicions with the payroll manager.

CDiscuss the suspicious documents with payroll staff to seek their views on the authenticity of the signatures.

DReview the suspicious documents with the chief audit executive and seek advice concerning further examination.

Show Suggested Answer

Suggested Answer: D

The best course of action is for the internal auditor to consult with the chief audit executive (CAE) regarding the suspicious documents. This step aligns with IIA standards, which advise consulting senior audit leaders in cases of potential fraud to ensure proper investigation and avoid alerting those who might be involved.

by Terrilyn at Nov 16, 2024, 12:46 PM

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