An internal auditor must consider the reliability of different forms of evidence, such as vendor invoices, attorney letters, time cards, and process maps. Learn which type of evidence an internal auditor would consider least reliable.
Table of Contents
Question
Which of the following examples would an internal auditor consider the least reliable form of evidence?
A. A vendor invoice.
B. A letter from an outside attorney.
C. An internal time card approved by the supervisor.
D. A process map prepared by the auditor.
Answer
Of the options provided, an internal auditor would consider a process map prepared by the auditor (choice D) to be the least reliable form of evidence.
Explanation
A process map created by the internal auditor themselves is a form of internally generated documentation. While useful for the auditor’s understanding and analysis, it is not a primary source of evidence originating from the area or process under audit. The auditor’s process map may be influenced by their own interpretations and is less reliable than evidence directly from the audit subject.
In contrast:
- A vendor invoice (A) is external documentation from a third party, making it stronger evidence.
- A letter from an outside attorney (B) is also external evidence from an authoritative source, enhancing its reliability.
- An internal time card approved by a supervisor (C) has undergone management review and approval, which provides a degree of validation and control.
Therefore, while all evidence should be appropriately validated, the internal auditor’s own process map would generally be considered the least reliable standalone form of evidence compared to the other options representing external documentation or internally approved records.
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