In an audit of an inventory application, which approach would provide the BEST evidence that purchase orders are valid?

In an audit of an inventory application, which approach would provide the BEST evidence that purchase orders are valid?
A . Testing whether inappropriate personnel can change application parameters
B . Tracing purchase orders to a computer listing
C . Comparing receiving reports to purchase order details
D . Reviewing the application documentation

View Answer

Answer: A

Explanation:

To determine purchase order validity, testing access controls will provide the best evidence. Choices B and C are based on after-the-fact approaches, while choice D does not serve the purpose because what is in the system documentation may not be the same as what is happening.