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CS Professional · Internal and Forensic Audit · Internal Audit Tools and Techniques

Two years after completing a procurement audit at Narmada Infra Ltd, the internal audit head is asked by the board to produce supporting records for a reported finding. Some working papers were edited after the report date without any note of who changed them or why. What is the principal consequence?

The integrity and reliability of the working papers is compromised because post-report changes are not traceable. Any later change should record who made it, when and why, preserving the original evidence. Untracked edits undermine the credibility of the file and the findings it supports.

  1. AThe integrity and reliability of the working papers is compromised because the changes are not traceableCorrect
  2. BThere is no consequence as long as the final report was unchanged
  3. CThe papers become more reliable because they are updated
  4. DThe papers must be destroyed immediately

Explanation

After the file is finalised, any addition or change should be documented with who, when and why so the original evidence is preserved. Untracked edits cast doubt on the whole file and the finding it supports. Updating without a trail does not improve reliability, and destruction is not the remedy.

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