IIA Exam IIA-ACCA Topic 3 Question 63 Discussion

Actual exam question for IIA's IIA-ACCA exam

Question #: 63
Topic #: 3

An internal auditor is investigating a potential fraudulent activity. What is the first test the auditor should perform on the transaction data under scrutiny?

ADigital analysis for statistically unlikely occurrences that may indicate system tampering.

BVerification of the completeness and integrity of the obtained data.

CDetailed review of the data contents to strategize the best analytical techniques.

DCalculation of statistical parameters to identify outliers requiring further scrutiny.

Show Suggested Answer

Suggested Answer: B

by Twana at Sep 04, 2023, 12:05 AM

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