Adding invoices to the computer program to assess the reliability and effectiveness of the review process and whether controls work best describes an internal auditor's use of test data. This approach involves introducing test data into the system to evaluate how well the system processes invoices and whether it effectively identifies and prevents questionable invoices from being processed for payment.
[References:, IIA Standards: 1220.A2 - Proficiency and Due Professional Care, IIA Practice Guide: Use of Technology in Auditin, , , ]
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