Which of the following decisions made during the testing phase of a compliance audit requires the most judgment by an internal auditor?

Which of the following decisions made during the testing phase of a compliance audit requires the most judgment by an internal auditor?
A . Which sampling methodology to select for testing.
B . Which fields to examine on each invoice.
C . Whether an individual expenditure is allowable.
D . What level of noncompliance is acceptable.

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Answer: D