Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 42

Which of the following is not a benefit of using information technology in solving audit problems?

    Correct Answer: D

    The use of information technology in solving audit problems can help reduce audit risk, improve the timeliness of the audit engagement, and increase audit opportunities by providing better data analysis tools and reducing manual effort. However, information technology does not directly improve the auditor's judgment, as human insight and professional skepticism are crucial for making informed decisions during an audit. Therefore, option D is not a benefit of using information technology in solving audit problems.

Discussion
thabashOption: D

A is wrong as The three types of audit risk are as follows: Control risk. This is the risk that potential material misstatements would not be detected or prevented by a client's control systems. Detection risk. This is the risk that the audit procedures used are not capable of detecting a material misstatement. Inherent risk. A is good as computer will be better then human in detecting the issues D is correct as the computer will not give the proper recommendation and judgment like human

EufraOption: A

Why not A?