IIA Business Knowledge for Internal Auditing IIA-CIA-Part3 Question # 136 Topic 14 Discussion

IIA Business Knowledge for Internal Auditing IIA-CIA-Part3 Question # 136 Topic 14 Discussion

IIA-CIA-Part3 Exam Topic 14 Question 136 Discussion:
Question #: 136
Topic #: 14

How do data analysis technologies affect internal audit testing?


A.

They improve the effectiveness of spot check testing techniques


B.

They allow greater insight into high-risk areas


C.

They reduce the overall scope of the audit engagement


D.

They increase the internal auditor’s objectivity


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