In an audit of an inventory application, which approach would provide the BEST evidence that

purchase orders are valid?

A.
Testing whether inappropriate personnel can change application parameters

B.
Tracing purchase orders to a computer listing

C.
Comparing receiving reports to purchase order details

D.
Reviewing the application documentation

Explanation:

To determine purchase order validity, testing access controls will provide the best evidence.
Choices B and C are based on after-the-fact approaches, while choice D does not serve the
purpose because what is in the system documentation may not be thesame as what is happening.