Which audit type is best described as focusing on a single area and not the entire process?

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Multiple Choice

Which audit type is best described as focusing on a single area and not the entire process?

The key idea is that this question is testing scope: a single area is examined rather than the whole sequence. A horizontal audit is built around checking that one specific area or control is applied consistently across the organization, focusing narrowly on that spot rather than tracing the entire end-to-end process. For example, you might audit how a particular approval step is handled in every department, or how a single data-entry control is enforced across all locations. This contrasts with auditing the full process from start to finish (process audit), evaluating the entire system or control environment (system audit), or diving deeply into a single function within one unit (often described as a vertical focus).

The key idea is that this question is testing scope: a single area is examined rather than the whole sequence. A horizontal audit is built around checking that one specific area or control is applied consistently across the organization, focusing narrowly on that spot rather than tracing the entire end-to-end process. For example, you might audit how a particular approval step is handled in every department, or how a single data-entry control is enforced across all locations. This contrasts with auditing the full process from start to finish (process audit), evaluating the entire system or control environment (system audit), or diving deeply into a single function within one unit (often described as a vertical focus).

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