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To control daily operating costs, an organization decreased the number of times a messenger service was used each day. Despite those measures, the monthly bill continued to increase. What procedure should the internal auditor use to detect whether improper services were being billed? A. Reconcile a sample of messenger invoices to pickup receipts. B. Test the mathematical accuracy of a sample of messenger invoices. C. Scan ledger accounts and messenger invoices. D. Observe daily use of the messenger service. |