During the Audit of a Large Decentralized Supply Chain Function

Multiple Choice

During the audit of a large decentralized supply chain function, the chief audit executive (CAE) receives serious allegations of fraud concerning the vice president responsible for this function. The CAE engages a third party to provide forensic audit services and lead the investigation portion of the engagement. As part of this team, which of the following would be an appropriate role for the investigator? 1. Authenticate the original approval signatures on contracts. 2. Interview personnel to understand the supply chain processes. 3. Provide certified copies of relevant original documents for the audit file. 4. Identify variances in pixels on original electronic documents.

A) 1 and 2 only
B) 1 and 4 only
C) 2 and 3 only
D) 3 and 4 only