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Exit VCEDump IIA-CIA-PART1 Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control

Q40 Single choice

Which of the following is the primary advantage of using a computer assisted audit technique (CAAT) to provide a higher level of assurance?

A
CAATs can select an appropriate sample size for testing and thus provide higher level of assurance.
B
CAATs are more objective than the traditional methods in interpreting the results.
C
CAATs can examine the whole of population of transactions, rather than a sample, in order to identify exceptions and trends.
D
CAATs can process the results faster and thus give a higher level of assurance.

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