An organization's policies allow buyers to authorize expenditures up to $50,000 without any other approval. Which of the following audit procedures would be most effective in determining if fraud in the form of payments to fictitious companies has occurred?
To determine if fraud in the form of payments to fictitious companies has occurred, using generalized audit software to select a sample of paid invoices to new vendors and examine evidence that shows that services or goods were received is most effective. This approach directly targets the identification of fictitious companies by verifying the actual delivery of goods or services, which is crucial in detecting fraudulent activities.
O procedimento de auditoria mais eficaz para determinar se houve fraude na forma de pagamentos a empresas fictícias seria usar um software de auditoria generalizada para listar todas as compras acima de US$ 50.000 para determinar se elas foram aprovadas corretamente. Isso ocorre porque as políticas da organização permitem que os compradores autorizem gastos de até US$ 50.000 sem qualquer outra aprovação . Portanto, listar todas as compras acima de US$ 50.000 e verificar se elas foram aprovadas corretamente pode ajudar a identificar se houve fraude na forma de pagamentos a empresas fictícias