Which of the following is the best example of a computer forensic audit activity?
A.
An internal auditor compared vendor addresses to employee home addresses.
B.
An internal auditor used analytical software to trace all disbursements processed on weekends.
C.
An internal auditor tried to circumvent the logical access controls of the purchasing system.
D.
An internal auditor recovered emails of an employee who was suspected of fraudulent activities
The Answer Is:
D
This question includes an explanation.
Explanation:
The best example of a computer forensic audit activity among the options provided is when an internal auditor recovers emails of an employee who was suspected of fraudulent activities. Computer forensics involves the application of investigation and analysis techniques to gather and preserve evidence from a particular computing device in a way that is suitable for presentation in a court of law. Recovering emails for the purpose of investigating suspected fraud aligns well with these practices.
Computer forensic audit techniques are commonly discussed in IIA publications and training related to forensic auditing and fraud examination.
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