IIA
IIA-CIA-PART2 · Question #146
IIA-CIA-PART2 Question #146: Real Exam Question with Answer & Explanation
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Question
Which of the following is a primary reason for an internal auditor to use a risk and control questionnaire when auditing financial processes?
Options
- ATo gam an understanding of the control environment
- BTo collect as much financial data as possible before engagement fieldwork begins.
- CTo test the effectiveness of financial controls in an efficient and relatively inexpensive way
- DTo facilitate the quantification of financial data obtained
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