IIA Exam IIA-ACCA Topic 11 Question 96 Discussion

Actual exam question for IIA's IIA-ACCA exam

Question #: 96
Topic #: 11

According to IIA guidance, which of the following statements is true regarding analytical procedures?

AData relationships are assumed to exist and to continue where no known conflicting conditions exist.

BAnalytical procedures are intended primarily to ensure the accuracy of the information being examined.

CData relationships cannot include comparisons between operational and statistical data

DAnalytical procedures can be used to identify unexpected differences but cannot be used to identify the absence of differences

Show Suggested Answer

Suggested Answer: B

by Jillian at Feb 11, 2025, 03:22 AM

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Carissa

3 days ago

I've always been taught that data relationships can include operational and statistical comparisons, so Option C seems wrong to me.

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Fausto

6 days ago

I think Option B is a bit too narrow. Analytical procedures can be used for more than just ensuring accuracy, like identifying potential issues or trends.

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Christa

7 days ago

Option A sounds reasonable, but I'm not sure if it's the complete picture. I'd like to know more about the specific guidance from the IIA.

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Thaddeus

13 days ago

But A makes sense because analytical procedures can help identify unexpected differences.

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Annmarie

16 days ago

I disagree, I believe the answer is D.

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Thaddeus

21 days ago

I think the answer is A.

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