Câu 130: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which two of the following considerations must an internal auditor take into account while planning an audit of an accounting system/application that has been in use for the last five years? The level and manner of linkages between the business' mission, objectives, and structure and the accounting system/application. Presence or absence of computerized and manual controls that address risks. Identification of risks at the application level, e.g. availability and security of the system. Testing of the system/application for bugs and errors.

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