Câu 307: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

While performing an accounts payable engagement, a senior auditor wants to conduct several tests of controls for travel expenses. Which of the following actions are most appropriate for the senior auditor to undertake?1. Ensure all tests use a random sampling technique.2. Consider a judgmental approach for the sample size.3. Assess testing errors through root cause analysis.4. Ensure that the entire data set is tested.

1. A. 1 and 2.
2. B. 1 and 3.
3. C. 2 and 3. — đáp án hiện tại
4. D. 2 and 4.