Which of the following examples would an internal auditor consider the least reliable form of evidence?
Which of the following examples would an internal auditor consider the least reliable form of evidence?
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.
I think it should be D