Certified Information Systems Auditor Practice Exam

Using computer-assisted audit techniques is the most effective method for detecting duplicate invoice records in an invoice master file. This approach leverages technology to automate the process, thereby increasing efficiency and accuracy. It allows auditors to quickly analyze large volumes of data using specific criteria to identify duplicates, such as matching invoice numbers, amounts, dates, or vendor details. Computer-assisted techniques can apply sophisticated algorithms and data analytics, making it easier to spot patterns or inconsistencies that might not be immediately obvious through manual methods. This scalability and speed of analysis are critical when dealing with extensive datasets, where manual reviews could be time-consuming and prone to human error. In contrast, while manual reviews may offer thoroughness, they lack the efficiency and speed of automated processes. Random sampling, although useful in certain audit contexts, does not guarantee the identification of all duplicates, as it only analyzes a subset of records. Similarly, cross-referencing invoices can be effective but often relies on a manual or semi-automated process that may overlook duplicates unless it is part of a broader automated audit technique. Thus, the advantages of employing computer-assisted audit techniques make it the preferred choice for this task.