How do data analysis technologies affect internal audit testing?

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

How do data analysis technologies affect internal audit testing?
A . They improve the effectiveness of spot check testing techniques
B . They allow greater insight into high risk areas.
C . They reduce the overall scope of the audit engagement.
D . They increase the internal auditor’s objectivity

Answer: B

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