A company used computer auditing techniques to compare employees' telephone numbers with vendors' telephone numbers. This is an example of which step in a proactive fraud auditing?

Building audit programs to proactively look for symptoms and exposures

Explanation:

Proactive fraud auditing is the process by which fraud is proactively mitigated against by employing all encompassing means of detecting fraud in a system.

Step 4 in proactive fraud auditing characterizes searching for symptoms of fraud risks prior to identifying symptoms of fraud risks in step 3 of the process. Other steps in proactive fraud auditing include investigations and detection of the fraud.

Building audit programs to proactively look for symptoms and exposures

Explanation:

Building audit programs to proactively look for symptoms and exposures, This simply means audit programs helps to detect error and fraud in a company and can as well help to detect ,prevent and investigate error which is why the audit program are build to proactively look for symptoms, Symptoms in this case means signs that shows that fraud or error is been or has been committed while exposure means to reveal and investigate the fraud once it has been detected.

Therefore building audit programs proactively identify the fraud symptoms of each exposure and as well investigate the fraud symptoms identified.

this would definitely be a.

explanation:

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