IIA-CIA-Part1 Exam Dumps | During a review of the procurement function, an internal auditor identified an existing control for adding

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Question 30/373

During a review of the procurement function, an internal auditor identified an existing control for adding new vendors into the vendor contract system. Which of the following would best help the auditor determine the adequacy of the control's design?

A. Flowchart of the vendor addition process.

B. Independent confirmations sent to vendors.

C. Analysis of the control's costs and benefits.

D. Interview with management of the procurement function.

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