ExpertHard1 markMultiple Choice
CPA · Question 23 · Area I: Information Systems
An auditor is reviewing a population of changes. They select a sample of changes and trace them back to the Change Request tickets. What assertion is the auditor primarily testing?
An auditor is reviewing a population of changes. They select a sample of changes and trace them back to the Change Request tickets. What assertion is the auditor primarily testing?
Answer options:
A.
Completeness
B.
Authorization / Validity
C.
Accuracy
D.
Cutoff
How to approach this question
Direction of testing matters. System -> Paper = Validity. Paper -> System = Completeness.
Full Answer
B.Authorization / Validity✓ Correct
Tracing from the population of implemented changes (system) back to the request (documentation) verifies that the change was valid and authorized. If you went the other way, you'd be testing if authorized changes were actually implemented (completeness).
Common mistakes
Confusing direction of testing (Vouching vs Tracing).
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