IIA Data Analytics Certificate

Access More Questions

An auditor is using Audit Data Analytics (ADA) to test the completeness of a client's sales transaction data. Which of the following procedures would be most effective for this purpose?

Comparing the sequence of sales invoice numbers in the sales journal to the sequence of shipping document numbers. Matching the total number of sales transactions in the sales ledger to the general ledger control account. Selecting a sample of sales invoices and vouching them to the corresponding shipping documents. Analyzing the data for duplicate sales invoice numbers and investigating any matches found.

Correct Answer:

Comparing the sequence of sales invoice numbers in the sales journal to the sequence of shipping document numbers.

Access more questions from this quiz

Continue to IIA Data Analytics Certificate for more practice questions and the full quiz experience.

Access More Questions