If an Auditor Is Evaluating a Sample for a Test

question 8

Multiple Choice

If an auditor is evaluating a sample for a test of controls of 50 items and specifies a risk of assessing control risk too low of five per cent and finds one deviation, the approximate achieved maximum deviation rate, (rounded to the nearest one per cent) is: (Use the following table to determine your answer.)
Number of factors for sampling risks of:

• A) 10 per cent.
• B) six per cent.
• C) 11 per cent.
• D) four per cent.

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Definitions:

Server Room

A dedicated space designed to house computer servers and related equipment, often with controlled temperature, humidity, and security measures.

Hyperthreading

A technology developed by Intel that allows a single CPU core to execute two threads (or sets of instructions) simultaneously, improving performance on multithreaded tasks.

Simultaneous Processing

The ability of a computer or computer system to execute multiple tasks or processes at the same time.

CPU

The Central Processing Unit is the main part of a computer responsible for carrying out the majority of processing tasks within the system.