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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Charlette

1 months ago

Ha! Option D is just plain silly. Of course analytical procedures can be used to identify the absence of differences. What do they think we are, amateurs?

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Ronny

13 days ago

User 3: I think the guidance should clarify that point. It's a crucial aspect of analytical procedures.

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Madalyn

26 days ago

User 2: Yeah, I don't know why that option is even there. It's important to be able to identify both unexpected differences and the absence of differences.

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Gracia

1 months ago

User 1: I agree, option D doesn't make sense. Analytical procedures can definitely identify the absence of differences.

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Carissa

2 months 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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Magdalene

12 days ago

User1: That makes sense, analytical procedures are about identifying unexpected differences.

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Carma

27 days ago

User3: So, the correct answer must be A) Data relationships are assumed to exist and to continue where no known conflicting conditions exist.

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Whitney

1 months ago

User2: I agree, analytical procedures can definitely involve comparing different types of data.

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Remedios

1 months ago

User1: I think option C is incorrect because data relationships can include operational and statistical comparisons.

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Fausto

2 months 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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