While conducting the statutory audit of a large manufacturing company with multiple warehouses in remote locations, the audit team faced challenges…
CA Final · Advanced Auditing, Assurance and Professional Ethics · RTP · September 2025
While conducting the statutory audit of a large manufacturing company with multiple warehouses in remote locations, the audit team faced challenges in performing physical stock counts due to logistical constraints. The team decided to adopt an emerging technology that uses sensors and high-resolution cameras to carry out inventory verification without being physically present at the site. Which of the following technologies is most appropriately suited for this purpose?
Suggested Answer and Working Notes:
Correct Answer: Option (B)
Drone Technology.
Topics: Digital Auditing & Assurance
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