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
Options — English
💡 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.