An internal auditor uses diagnostic analytics to examine a full year of accounts payable transactions. The analysis reveals a significant spike in payments to a new vendor in the last quarter, coinciding with a drop in gross profit. Which of the following is the PRIMARY purpose of this type of analysis?
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A
To predict which vendors are likely to be high-risk in the future.
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B
To summarize the total payments made to all vendors throughout the year.
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C
To understand the root cause of the observed financial anomalies.
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D
To prescribe the necessary internal control changes to prevent future occurrences.