Exam IIA-CIA-Part2 topic 5 question 382 discussion

The internal auditor reviewed vendor invoices, examined the debit note, and confirmed recovery — this clearly involves examining documents and records, which is the definition of inspection. Inspection is the audit technique used to examine documents (e.g., invoices, debit notes, records) for evidence of control performance or accuracy. In this case, the auditor: Identified the overpayment (from invoice review), Examined the debit note (documented correction), Confirmed the accurate recovery. All these steps involve inspection of documentary evidence.

Its B. Vouching is for existence but the Q state here for the accuracy

ITS' B. Inspection involves examining documents or records to obtain evidence. In this case, the auditor reviewed vendor invoices and verified the accuracy of the recovery by confirming the amount that was recovered through a debit note.

Vouching involves reviewing and verifying documents (like invoices and debit notes) to confirm the accuracy of transactions.