: أي من التقنيات التحليلية التالية سيستخدمها مدقق داخلي للتحقق من عدم تلقي أي من موظفي المنظمة لمدفوعات فواتير احتيالية؟

سؤال #311 CIA_Part3_349_MCQ_Arabic_SameStyle416_FullArabicOptions فتح الاختبار ↗

السؤال — عربي

Question — English

Which of the following analytical techniques would an internal auditor use to verify that none of an organization's employees are receiving fraudulent invoice payments?

الخيارات — عربي

A إجراء اختبار الفجوات.

B ربط مصادر بيانات مختلفة.

C إجراء اختبار التكرار.

D حساب المعلمات الإحصائية.

Options — English

A Perform gap testing.

B Join different data sources.

C Perform duplicate testing.

D Calculate statistical parameters. Join different data sources. – ࿨ ࿩ ࿪ Correct Joining different data sources (such as purchase orders (POs), invoices, and receiving notes) allows the internal auditor to validate that payments were made only for goods or services that were ordered, received, and invoiced appropriately. By matching these three key documents, auditors can detect improper payments, including fraudulent or unauthorized ones, even if they are not duplicates. This method is effective in preventing fraud in the payment process.