Exam IIA-CIA-Part2 topic 1 question 52 discussion

Actual exam question from IIA's IIA-CIA-Part2

Question #: 52
Topic #: 1

An internal audit activity implemented an integrated test facility to test payroll processing. The auditors identified the key controls and processing steps built into the computer program and developed test data to test them. The auditors submitted test transactions throughout the year and did not find any differences in their test results. The auditors can conclude that:

A. The system is properly capturing the hours worked by employees during the year and the hours have been properly submitted to payroll and processed correctly.
B. All employees were correctly paid during the year and their pay was correctly computed.
C. The computer application and its control procedures were processing payroll transactions correctly during the past year.
D. All of the above.

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Suggested Answer: C 🗳️

by Syuraziz23 at Aug. 14, 2023, 11:53 p.m.

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Syuraziz23

11 months, 3 weeks ago

Why not all the above?

upvoted 1 times

balqis32

10 months, 1 week ago

because the testing was performed on payroll processing, and this does not include the accuracy of paid hours employees. anyway congrats on your passing exam!

upvoted 1 times

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