Which of the following techniques would best meet this objective?

Internal auditors want to increase the likelihood of identifying very small control and transaction anomalies in their testing that could potentially be exploited to cause material breaches.

Which of the following techniques would best meet this objective?
A . Analysis of the full population of existing data.
B. Verification of the completeness and integrity of existing data.
C. Continuous monitoring on a repetitive basis.
D. Analysis of the databases of partners, such as suppliers.

View Answer

Answer: A