Which scenario best illustrates a desk-based inspection?

• A. An on-site visit to audit physical inventory.
• B. A desk-based review of relief claims conducted using documents submitted remotely.
• C. A review based on interviews conducted at the premises.
• D. An inspection that only checks bank account balances.

Answer: (C)

Desk-based inspections are conducted without visiting the site; they rely on documents, records, and data submitted remotely. The scenario that best fits this approach is a desk-based review of relief claims conducted using documents submitted remotely, because everything is evaluated from an office and depends on paper or digital records rather than direct site observation.

In contrast, an on-site visit to audit physical inventory requires being at the location and inspecting assets in person, which is not desk-based. A review based on interviews conducted at the premises involves talking to people at the site, which is still an on-site activity. An inspection that only checks bank account balances could be done remotely, but it doesn’t capture the broader document-driven review that characterizes a desk-based inspection.