IIA-CGAP practice question 13 of 35

Auditors must master a variety of techniques for gathering information. All of the techniques, which involve both manual and electronic means, are described below EXCEPT:

Full set: 327 questions
Answer options
A: Planning and controlling. Correct answer
B: Reviewing management reports
C: Direct observation — Auditors can obtain valuable information and evidence by directly observing the customer’s operations and work processes.
D: Interviews — it is important to meet with personnel involved in the processes being audited to discuss key issues.
Correct Answer:
A. Planning and controlling.
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