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Exam IIA-CIA-Part1 topic 1 question 26 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 26
Topic #: 1
[All IIA-CIA-Part1 Questions]

An organization's accounts payable function improved its internal controls significantly after it received an unsatisfactory audit report.
When planning a follow-up audit of the function, what level of detection risk should be expected if the audit and sampling procedures used are unchanged from the prior audit?

  • A. Detection risk is lower because control risk is lower.
  • B. Detection risk is lower because control risk is higher.
  • C. Detection risk is higher because control risk is lower.
  • D. Detection risk is unchanged although control risk is lower.
Show Suggested Answer Hide Answer
Suggested Answer: D 🗳️

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Pal_ki
3 years, 5 months ago
didnt understand the logic behind the answer
upvoted 1 times
Thila
3 years, 5 months ago
The detection risk is unchanged as the audit and sampling procedures remains the same. The control risk is lower since they have improved on their internal controls significantly.
upvoted 7 times
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A (35%)
C (25%)
B (20%)
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