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Exam IIA-CIA-Part1 topic 4 question 37 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 37
Topic #: 4
[All IIA-CIA-Part1 Questions]

Which of the following situations would most likely result in the auditor in charge (AIC) recommending that the staff auditor further investigate non-compliant items?

  • A. A staff auditor conducted a test of 25 non-statistical sample items, selected judgmentally, and 5 are not in compliance with organizational policy.
  • B. A staff auditor conducted a test of 85 non-statistical sample items, selected randomly, and 5 are not in compliance with organizational policy.
  • C. Before the staff auditor conducted a test of statistical sample items, the AIC was already aware of underlying control weaknesses.
  • D. A staff auditor conducted a test of statistical sample items, the results of which fall below the acceptable error rate by less than one percentage point.
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Suggested Answer: A 🗳️

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Musfar
1 year ago
5 out of 25 is found to be non-compliant. That means there are chances for more non-compliant items
upvoted 1 times
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John1237
2 years, 8 months ago
What about if the 25 non-statistical sample items were selected judgmentally ?
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