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CS Professional · Internal and Forensic Audit · Audit and Investigations

During a forensic review of suspected vendor payment fraud at an Indian manufacturing firm, the forensic auditor finds that the original invoices were replaced with photocopies in the accounts files. Which type of evidence should the auditor try to obtain first to strengthen the case?

The auditor should first seek original invoices or certified copies from the vendor and company records. Originals and independently sourced documents are more reliable than photocopies or assurances from people who may be implicated, so they best support the forensic findings.

  1. AThe original invoices or certified copies from the vendor and the firm's recordsCorrect
  2. BVerbal statements from the accounts clerk only
  3. CPhotocopies authenticated by the same clerk who filed them
  4. DManagement's written assurance that the invoices are genuine

Explanation

Original documents carry higher reliability than photocopies, and evidence obtained from independent sources is stronger than evidence from the suspected party. Seeking originals or certified copies from the vendor corroborates the transaction. Authentication by the same clerk or management assurance is weak because those persons may be involved.

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