Exam Pass Pro تحضير شامل لشهادات CIA & IAP — بنك أسئلة تفاعلي وملخصات رقمية آمنة
سؤال #202 CIA_Part3_349_MCQ_Arabic_SameStyle416_FullArabicOptions فتح الاختبار ↗
السؤال — عربي
يرغب المدققون الداخليون في زيادة احتمالية تحديد الانحرافات الصغيرة جدًا في الرقابة والمعاملات في اختباراتهم والتي يمكن استغلالها لإحداث خروقات مادية (جوهرية). أي من التقنيات التالية من شأنها أن تلبي هذا الهدف على أفضل وجه ؟
Question — English
Internal auditors want to increase the likelihood of identifying very small control and transaction anomalies in their testing that could potentially be exploited to cause material breaches. Which of the following techniques would best meet this objective?
الخيارات — عربي
A تحليل كامل البيانات الموجودة.
B التحقق من اكتمال وسلامة البيانات الموجودة.
C المراقبة المستمرة بشكل متكرر.
D تحليل قواعد بيانات الشركاء ، مثل الموردين.
Options — English
A Analysis of the full population of existing data.
B Verification of the completeness and integrity of existing data.
C Continuous monitoring on a repetitive basis.
D Analysis of the databases of partners, such as suppliers.
💡 A. Analysis of the full population of existing data is the best technique to identify very small control and transaction anomalies. Traditional sampling methods may miss rare or subtle anomalies, but analyzing the entire dataset allows auditors to detect even minor irregularities that could be exploited for material breaches. Techniques such as data analytics, machine learning, and anomaly detection can be used for this purpose. B. Verification of the completeness and integrity of existing data is important for ensuring that data is reliable, but it does not necessarily help in identifying small anomalies. It focuses more on data accuracy rather than detecting unusual transactions or control weaknesses. C. Continuous monitoring on a repetitive basis is useful for ongoing risk management, but it may not be the best approach for detecting small anomalies in historical data. It is more effective for identifying trends or ongoing issues rather than deep analysis of past transactions. D. Analysis of the databases of partners, such as suppliers may help in detecting fraud or compliance risks related to external entities, but it does not directly increase the likelihood of detecting small internal control and transaction anomalies.