As part of an operational audit, an auditor compared records of current inventory with usage during the prior two-year period and determined that the spare parts inventory was excessive. What step should the auditor perform first?

A manager of one of a retailer's several retail outlets is stealing cash from cash sales, recording the sales as accounts receivable, and subsequently writing off the fictitious accounts receivable as bad debts. Which of the following comparisons would be most effective in signaling the possibility of such a fraud?

Which of the following would not include recommendations for process improvements?

When interrogating an individual who is suspected of fraud, it is appropriate to:

Which of the following is not relevant when developing recommendations for inclusion in audit reports?