Which of the following techniques would best detect an inventory fraud scheme?

exams IIA-CIA-Part3 V0 IIA-CIA-Part3 exam 0 Comments

Which of the following techniques would best detect an inventory fraud scheme?
A . Analyze Invoice payments just under individual authorization limits.
B . Analyze stratification of inventory adjustments by warehouse location.
C . Analyze inventory invoice amounts and compare with approved contract amounts.
D . Analyze differences discovered during duplicate payment testing

Answer: C