Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 72

Which audit approach should be employed to test the accuracy of information housed in a database on an un-networked computer?

Answer options

• A. Submit batches of test transactions through the current system and verify with expected results.
• B. Use a test program to simulate the normal data entering process.
• C. Select a sample of records from the database and ensure it matches supporting documentation.
• D. Evaluate compliance with the organization's change management process.

Correct answer: C

Explanation

The correct approach is to select a sample of records and verify them against supporting documentation, which ensures that the data is accurate and properly documented. The other options involve testing or simulating transactions, which do not directly verify the accuracy of existing records in a database.