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Exam IIA-CIA-Part2 All Questions

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Exam IIA-CIA-Part2 topic 1 question 13 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 13
Topic #: 1
[All IIA-CIA-Part2 Questions]

Which of the following is a weakness that is inherent in the use of the test data method to test internal controls in a computer-based accounting system?

  • A. The auditor must test many transactions with the same condition in order to achieve assurance that the condition is being detected.
  • B. Conditions that were not specifically considered by the auditor may go untested.
  • C. The approach requires the creation of "dummy companies," possibly destroying or altering actual company data in the process.
  • D. Inclusion of atypical data in the test data may cause errors to be noted on the exception report.
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Suggested Answer: B 🗳️

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Emin
3 weeks, 3 days ago
Because answer C is related to ITF method. And it's the main difference btw test data and ITF methods.
upvoted 3 times
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mhsaad
1 year, 1 month ago
why not c
upvoted 1 times
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