According to IIA guidance, which of the following statements is true regarding analytical procedures?

Posted by: Pdfprep Category: IIA-CIA-Part3 Tags: , ,

According to IIA guidance, which of the following statements is true regarding analytical procedures?
A . Data relationships are assumed to exist and to continue where no known conflicting conditions exist.
B . Analytical procedures are intended primarily to ensure the accuracy of the information being examined.
C . Data relationships cannot include comparisons between operational and statistical data
D . Analytical procedures can be used to identify unexpected differences but cannot be used to identify the absence of differences

Answer: A

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