IIA
IIA-CIA-PART2 · Question #190
IIA-CIA-PART2 Question #190: Real Exam Question with Answer & Explanation
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Question
While planning for an accounts payable audit an internal auditor performs an entity level controls analysis. Which of the following statements is true regarding me approach used by the auditor?
Options
- AIt enables the auditor to identify the inherent risks to the effective operation of accounts payable
- BIt enables the auditor to understand the framework of the activities and associated accounts
- Cit enables the auditor to understand the accounts payable process and its flow, including key steps
- DIt enables the auditor to categorize the population of transactions within the accounts payable
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