IIA Exam IIA-CIA-Part2 Topic 5 Question 3 Discussion

Actual exam question for IIA's IIA-CIA-Part2 exam

Question #: 3
Topic #: 5

Which of the following is a weakness that is inherent in the use of the test data method to test internal controls in a computer-based accounting system?

AThe auditor must test many transactions with the same condition in order to achieve assurance that the condition is being detected.

BConditions that were not specifically considered by the auditor may go untested.

CThe approach requires the creation of 'dummy companies,' possibly destroying or altering actual company data in the process.

DInclusion of atypical data in the test data may cause errors to be noted on the exception report.

Show Suggested Answer

Suggested Answer: B

by Peggie at May 08, 2022, 01:11 AM

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