Exam IIA-CIA-Part2 All QuestionsBrowse all questions from this exam
Question 314

Which of the following examples would an internal auditor consider the least reliable form of evidence?

    Correct Answer: D

    An internal auditor would consider a process map prepared by the auditor as the least reliable form of evidence. This is because it is internally generated and subject to the auditor's own biases and errors. In contrast, a vendor invoice, a letter from an outside attorney, and an internal time card approved by the supervisor involve external sources or different levels of internal approval, making them more reliable.

Discussion
8aaab27Option: D

I think it should be D