An internal auditor accessed accounts payable records and extracted data related to fuel purchased for the organization’s vehicles. As a first step, she sorted the data by vehicle and used spreadsheet functions to identify all instances of refueling on the same or sequential dates. She then performed other tests. Based on the auditor’s actions, which of the following is most likely the objective of this engagement?
The auditor's actions of sorting data by vehicle and identifying instances of refueling on the same or sequential dates suggest an analysis aimed at understanding patterns in fuel use. This methodical approach would be most useful for identifying trends in average fuel consumption by vehicle, which aligns with the objective of determining trends in average fuel consumption. This type of analysis often helps in monitoring and managing fuel efficiency and consumption patterns across the organization’s fleet.
C is correct