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NEW QUESTION: 1
組織のポリシーにより、バイヤーは他の承認なしに最大50,000ドルの支出を承認できます。
次の監査手順のうち、架空の会社への支払いという形での不正が発生したかどうかを判断するのに最も効果的なのはどれですか?
A. 一般化された監査ソフトウェアを使用して、50,000ドル未満のすべての支出のランダムなサンプルを取得し、適切に承認されたかどうかを判断します。
B. 疑わしい購入者によるすべてのトランザクションを追跡するスナップショット手法を開発します。
C. 一般化された監査ソフトウェアを使用して、新しいベンダーへの有料請求書のサンプルを選択し、サービスまたは商品が受け取られたことを示す証拠を調べます。
D. 一般化された監査ソフトウェアを使用して、50,000ドルを超えるすべての購入を一覧表示し、適切に承認されたかどうかを判断します。
Answer: C


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