Câu 107: IIA-CIA-PART3: Certified Internal Auditor - Part 3 Business Analysis and Information Technology

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

1. A. Data relationships are assumed to exist and to continue where no known conflicting conditions exist. — đáp án hiện tại
2. B. Analytical procedures are intended primarily to ensure the accuracy of the information being examined.
3. C. Data relationships cannot include comparisons between operational and statistical data.
4. D. Analytical procedures can be used to identify unexpected differences, but cannot be used to identify the absence of differences.