An organization has developed a large database that tracks employees, employee benefits, payroll deductions, job classifications, and other similar information.
The internal auditor reviews the retirement benefits plan and determines that the pension and medical benefits have been changed several times in the past ten years. The auditor wishes to determine whether there is justification to perform further audit investigation. The most appropriate audit procedure would be to:
The internal auditor aims to evaluate whether further audit investigation into the organization's retirement benefits plan is warranted given the changes in the pension and medical benefits over the last ten years. To make this determination, the most appropriate audit procedure is to review the reasonableness of retirement pay and medical expenses on a per-person basis, stratified by the plan that was in effect when the employee retired. This approach allows the auditor to accurately assess whether the changes in the benefits plans have been implemented correctly and fairly for each individual retiree, providing a clear basis for any further necessary investigation.
Option D is incomplete