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

exams IIA-CRMA-ADV V1 IIA-CRMA-ADV exam 0 Comments

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.

Answer: D