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Exam IIA-CIA-Part1 topic 3 question 38 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 38
Topic #: 3
[All IIA-CIA-Part1 Questions]

Which of the following is the primary advantage of using a computer assisted audit technique (CAAT) to provide a higher level of assurance?

  • A. CAATs can select an appropriate sample size for testing and thus provide higher level of assurance.
  • B. CAATs are more objective than the traditional methods in interpreting the results.
  • C. CAATs can examine the whole of population of transactions, rather than a sample, in order to identify exceptions and trends.
  • D. CAATs can process the results faster and thus give a higher level of assurance.
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Suggested Answer: C 🗳️
by lolojepu at April 5, 2025, 9:13 p.m.

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