An Internal Auditor Compares Real-Time Gasoline Production Data to Corresponding

Multiple Choice

An internal auditor compares real-time gasoline production data to corresponding final gasoline production reports and finds minor but consistent daily discrepancies. If the auditor is concerned about theft, which of the following next steps is most consistent with IIA guidance?

A) Reconcile online data and the final production reports to gasoline sales reports.
B) Contact security personnel as evidence suggests gasoline is being stolen from production premises.
C) Confront the production manager and ask her to explain the differences between real-time and reported data.
D) Review the processes used to collect the production data and to compile the final production reports.