Internal auditors should include an analysis of recent employee travel vouchers as the best evidence in their workpapers to support a finding that an organization overpaid employees for travel expenses, rather than just policies, sample vouchers, or approver lists.
Table of Contents
Question
Which of the following documents should an internal auditor include in the workpapers as the best evidence to support a finding that the organization overpaid employees for travel expenses?
A. A copy of the organization’s established policies and procedures for authorizing travel expenses.
B. An analysis of resent travel vouchers of employees who were reimbursed by the organization.
C. An example of a travel voucher, including authorization, that would be acceptable to submit for reimbursement.
D. A list of employees who are responsible for approving travel vouchers for payment.
Answer
The best evidence an internal auditor should include in their workpapers to support a finding that the organization overpaid employees for travel expenses is:
B. An analysis of recent travel vouchers of employees who were reimbursed by the organization.
Explanation
An analysis of actual travel vouchers submitted by employees and reimbursed by the organization provides direct evidence of overpayments. By examining a sample of recent vouchers, the auditor can identify instances where employees were reimbursed amounts exceeding the organization’s policies or for expenses that lacked proper authorization or documentation.
In contrast, the other options would not provide sufficient support for a finding of overpayment:
A) A copy of the travel expense policies only shows what should happen, not what actually occurred.
C) An example of an acceptable voucher is hypothetical and doesn’t prove real overpayments.
D) A list of approvers doesn’t demonstrate whether those individuals authorized excessive amounts.
Therefore, analyzing a selection of real, recent travel vouchers reimbursed to employees is the most direct and relevant evidence an auditor should include to substantiate that the organization paid more than it should have for employee travel expenses based on its own policies and procedures. Let me know if this explanation helps clarify why B is the best answer! I’m happy to elaborate further if needed.
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