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IIA-CIA-PART2 · Question #131

IIA-CIA-PART2 Question #131: Real Exam Question with Answer & Explanation

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Question

An internal auditor tested whether purchase orders were supported by appropriately approved purchase requisitions She sampled a population of purchase documents and identified instances where purchase requisitions were missing However, she did not notice that n some cases purchase requisitions were approved by an unauthorized person Which of the following risks most appropriately describes this situation?

Options

  • ANonsampling risk
  • BSampling risk
  • CInherent risk
  • DDue diligence risk

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