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CS Professional · Internal and Forensic Audit · Fraud Detecting Techniques

During a forensic review at Kaveri Traders Ltd, the auditor runs a test on the payments file to find invoices whose amounts, vendor codes and dates are identical, to detect possible double payments. Which computer-assisted audit technique is being applied?

The technique is a duplicate detection test. It compares fields such as vendor code, invoice amount and date across records to identify identical entries, which may indicate duplicate or fraudulent payments. Benford analysis, stratification and gap tests serve different purposes.

  1. ADuplicate detection testCorrect
  2. BBenford's law digital analysis
  3. CStratified sampling of ledger balances
  4. DGap detection on cheque numbers

Explanation

Matching records on the same vendor, amount and date is a duplicate test, used to catch double payments. Benford's law examines digit frequency, not matching records. Gap detection looks for missing numbers in a sequence, and stratification groups items by value.

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