IIA CIA Exam Part Three: Business Knowledge for Internal Auditing IIA-CIA-Part3-3P Question # 91 Topic 10 Discussion

IIA CIA Exam Part Three: Business Knowledge for Internal Auditing IIA-CIA-Part3-3P Question # 91 Topic 10 Discussion

IIA-CIA-Part3-3P Exam Topic 10 Question 91 Discussion:
Question #: 91
Topic #: 10

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


A.

Data relationships are assumed to exist and to continue where no known conflicting conditions exist.


B.

Analytical procedures are intended primarily to ensure the accuracy of the information being examined.


C.

Data relationships cannot include comparisons between operational and statistical data


D.

Analytical procedures can be used to identify unexpected differences but cannot be used to identify the absence of differences


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