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IIA-CIA-PART2 · Question #445

IIA-CIA-PART2 Question #445: Real Exam Question with Answer & Explanation

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Question

During audit engagement planning, an internal auditor is determining the best approach for leveraging computer-assisted audit techniques (CAATs). Which of the following approaches maximizes the use of CAATs and why?

Options

  • ATracing, because it would enable the auditor to verify quickly that the record counts were properly
  • BInspection, because it would enable the auditor to verify how management enters the data into the
  • CTesting data, because it would enable the auditor to ensure that the application processes the
  • DReperformance, because it enables the auditor to verify that the application performed the

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