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CS Professional · Internal and Forensic Audit · Audit and Investigations

While investigating inventory theft at Ganga Foods Ltd, the forensic auditor obtains a vendor's confirmation directly from the vendor by post, instead of through the store manager. Why is this considered better evidence?

Evidence received directly from an independent external party is more reliable because it has not passed through the suspect and cannot easily be manipulated. Cost is not the reason, and such evidence still has to be weighed with other findings rather than replacing them.

  1. AIt is cheaper to obtain
  2. BIt comes from an independent external source and is not exposed to manipulation by the suspectCorrect
  3. CIt removes the need for any other evidence
  4. DIt is always oral and therefore more reliable

Explanation

Evidence obtained directly from an independent third party is more reliable than evidence passing through the entity or suspect, who could alter it. It still needs to be considered with other evidence, and confirmations are written rather than oral.

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