The internal audit activity completed its analysis of sample transactions to determine occurrences of double billings According to If A guidance, which of the following best demonstrates that internal auditors exercised due professional care during the review?

The internal audit activity completed its analysis of sample transactions to determine occurrences of double billings According to If A guidance, which of the following best demonstrates that internal auditors exercised due professional care during the review?
A . Internal auditors found no instances of double billing and concluded there were no significant risks in this area.
B. Internal auditors documented the scope and methodology of the data testing.
C. Internal auditors discussed with management how data is safeguarded.
D. Internal auditors received formal performance feedback from the engagement supervisor.

View Answer

Answer: B