An internal auditor is reviewing employee travel expenses from the previous six months for fraud.
Which of the following tests would best detect instances where personal travel has been claimed?
A . Verifying whether claims have been properly authorized for payment
B . Verifying whether claims are properly supported by invoices or other documents.
C . Confirming that all claims are within the limits of the organization’s travel policy.
D . Reconciling claims against business the requests that were approved by supervisors
Answer: D
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