IIA-CIA-Part2 Exam Dumps | Which two of the following considerations must an internal auditor take into account while planning an

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Question 6/468

Which two of the following considerations must an internal auditor take into account while planning an audit of an accounting system/application that has been in use for the last five years?
* The level and manner of linkages between the business' mission, objectives, and structure and the accounting system/application.
* Presence or absence of computerized and manual controls that address risks.
* Identification of risks at the application level, e.g. availability and security of the system.
* Testing of the system/application for bugs and errors.

A. 3 and 4 only

B. 2 and 3 only

C. 1 and 3 only

D. 2 and 4 only

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