Determine the most logical order to form a coherent administrative procedure:\n[1] The internal auditor presents the draft findings to the division chief during an exit conference.\n[2] Field auditors collect disbursement vouchers and interview procurement personnel.\n[3] The division chief submits formal management comments within the five-day reglementary period.\n[4] A finalized audit observation memorandum is transmitted to the head of agency.
Answer and explanation
Correct answer: D. 2 - 1 - 3 - 4
- Step 1: Field auditing gathers evidence first (2). Step 2. Exit conference discusses draft findings (1). Step 3. Management provides written comments (3). Step 4. Final memorandum is transmitted to agency head (4). Answer: 2 - 1 - 3 - 4. Why not the others: Finalizing the memorandum (4) cannot precede management comments (3).
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