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Question 113 - IIA-CIA-Part3 discussion

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According to IIA guidance, which of the following statements is true regarding analytical procedures?

A.
Data relationships are assumed to exist and to continue where no known conflicting conditions exist.
Answers
A.
Data relationships are assumed to exist and to continue where no known conflicting conditions exist.
B.
Analytical procedures are intended primarily to ensure the accuracy of the information being examined.
Answers
B.
Analytical procedures are intended primarily to ensure the accuracy of the information being examined.
C.
Data relationships cannot include comparisons between operational and statistical data
Answers
C.
Data relationships cannot include comparisons between operational and statistical data
D.
Analytical procedures can be used to identify unexpected differences, but cannot be used to identify the absence of differences
Answers
D.
Analytical procedures can be used to identify unexpected differences, but cannot be used to identify the absence of differences
Suggested answer: A
asked 18/09/2024
alain giansily
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