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IIA

IIA-CFSA · Question #67

Compliance testing is designed primarily to:

The correct answer is B. Determine whether policies and procedures have been followed. See the full explanation below for the reasoning.

Question

Compliance testing is designed primarily to:

Options

  • AHold detection risk to an acceptable level
  • BDetermine whether policies and procedures have been followed
  • CDetermine that account balances exit, are accurate, and are properly classified
  • DProvide evidence about monetary misstatements

How the community answered

(42 responses)
  • A
    2% (1)
  • B
    79% (33)
  • C
    7% (3)
  • D
    12% (5)

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