The Auditor Should Consider Which of the Following Factors in Selecting

question 9

Multiple Choice

The auditor should consider which of the following factors in selecting the correct sample size?

• A)More testing will be required for automated controls than manual controls because automated controls are prone to computer errors.IT controls that have been tested should continue to be reliable.
• B)The more frequently a control is performed,the more items are tested.More internal control tests are performed for controls that are performed daily than for controls performed monthly.
• C)The more assurance we receive from other audit procedures,the more the control is tested.
• D)The more susceptible the control is to management override,the more the control is tested.
• E)The more transactions in a system,the more items need to be tested.
• F)both A and C
• G)both A and E
• H)Both B and D

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Definitions:

Optimum Degree

The most favorable level or degree of something for a given purpose or outcome.

Specialization

The process of focusing on a specific area of knowledge, skill, or activity, often leading to greater efficiency and expertise.

Psychological Processes

Internal mental mechanisms and structures that underlie human thinking, feeling, and behavior.

Social Processes

Encompass the ways in which individuals interact and establish relationships within a society, shaping norms and influencing behavior.