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Which of the following tests would best detect instances where personal travel has been claimed?

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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