入札プロセスをレビューする中で、内部監査担当者は、複数の入札においてITハードウェアに関する異常な入札要件が、一貫して特定のサプライヤーに有利に働いていることに気づいた。内部監査担当者は、入札談合が行われている疑いがある。以下のうち、内部監査担当者が用いた方法論を最も適切に表しているのはどれか。
正解:C
Textual analysis is the best description because the auditor is reviewing bidding requirements across tender documents and identifying wording or specifications that appear to favor one supplier. Tender requirements are largely text-based, and unusual language, restrictive specifications, repeated phrases, or biased technical descriptions may indicate bid tailoring or bid-rigging risk. Diagnostic analysis explains why an event occurred, but the technique described is focused on analyzing written tender content. Predictive analysis forecasts future outcomes, and network analysis examines relationships between entities or nodes. Internal auditors may use textual analysis in procurement audits to detect suspicious specifications, duplicated wording, vendor-favored criteria, and manipulation of bid requirements. Therefore, Option C is correct.