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Exam IIA-CIA-Part1 topic 1 question 53 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 53
Topic #: 1
[All IIA-CIA-Part1 Questions]

Which of the following is not a benefit of using information technology in solving audit problems?

  • A. It helps reduce audit risk.
  • B. It improves the timeliness of the audit engagement.
  • C. It increases audit opportunities.
  • D. It improves the auditor's judgment.
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Suggested Answer: D 🗳️

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thabash
9 months ago
A is wrong as The three types of audit risk are as follows: Control risk. This is the risk that potential material misstatements would not be detected or prevented by a client's control systems. Detection risk. This is the risk that the audit procedures used are not capable of detecting a material misstatement. Inherent risk. A is good as computer will be better then human in detecting the issues D is correct as the computer will not give the proper recommendation and judgment like human
upvoted 4 times
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Eufra
9 months, 3 weeks ago
Why not A?
upvoted 1 times
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