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Exit VCEDump IIA-CIA-PART3-3P CIA Exam Part Three: Business Knowledge for Internal Auditing

Q50 Single choice

An internal auditor is investigating a potential fraudulent activity.

What is the first test the auditor should perform on the transaction data under scrutiny?

A
Digital analysis for statistically unlikely occurrences that may indicate system tampering.
B
Verification of the completeness and integrity of the obtained data.
C
Detailed review of the data contents to strategize the best analytical techniques.
D
Calculation of statistical parameters to identify outliers requiring further scrutiny.

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