IIA-CIA-Part1 Exam Dumps | An audit engagement required that an internal auditor, using available tools, test a transaction population

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Question 59/349

An audit engagement required that an internal auditor, using available tools, test a transaction population for a period The auditor decided to test a sample of transactions rather than the full population.
Results of the audit were reported as satisfactory to management. Subsequent to the audit report, fraud was discovered in the area audited and was found to include transactions that were in the relevant transaction population not tested by the auditor. The auditor later disclosed that he decided to test a sample because it was representative of the population and facilitated quicker testing. Which of the following skills below, if improved, would most likely have prevented this situation?

A. Objectivity

B. Critical thinking.

C. Empathy.

D. Communication

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Question 59/349

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