What is the purpose of triangulation in inspections?

• A. To triangulate numbers on financial statements only.
• B. To confuse the taxpayer with multiple sources.
• C. To corroborate findings by using multiple independent sources.
• D. To rely on a single source as the truth.

Answer: (C)

Triangulation in inspections is about confirming findings by gathering evidence from multiple independent sources. Rather than depending on one document, one witness, or one data stream, an inspector cross-checks information across different types of evidence—such as financial records, bank or third-party confirmations, supplier invoices, and interviews. When these independent sources align, the conclusion is more credible and well-supported; when they don’t, it signals that further investigation is needed to resolve discrepancies. This approach reduces the risk of errors, bias, or manipulation and strengthens the overall integrity of the audit trail. It’s not about complicating the taxpayer’s experience, nor about relying on a single source or only focusing on numbers in isolation.