CISA Certified Information Systems Auditor – Question0049

Multiple invoices are usually received for individual purchase orders, since purchase orders require staggered delivery dates. Which of the following is the BEST audit technique to test for duplicate payments?

A.
Run the data on the software programs used to process supplier payments.
B. Use generalized audit software on the invoice transaction file.
C. Run the data on the software programs used to process purchase orders.
D. Use generalized audit software on the purchase order transaction file.

Correct Answer: A