Which of the following BEST ensures the quality and integrity of test procedures used in audit analytics?
Which of the following BEST ensures the quality and integrity of test procedures used in audit analytics?
Centralizing procedures and implementing change control ensures consistency and standardization across the organization. By centralizing the procedures, it helps in maintaining a unified approach and reduces the variability in test practices, which is crucial for preserving test quality. Implementing change control provides a systematic way to review, approve, and document any modifications, thereby maintaining the integrity of the test procedures over time.
I believe B is the right answer. Centralizing procedures and implementing change control
centralizing procedures and implementing change control, may improve the consistency of testing practices, but it does not address the need for best practices and standardization. Change control can help to manage changes to test procedures, but it should not replace the need for ongoing communication and training on best practices.
The correct answer is A. Developing and communicating test procedure best practices to audit teams. the best approach to ensure the quality and integrity of test procedures used in audit analytics is to develop and communicate best practices to audit teams. This approach helps to standardize procedures, improve consistency, and reduce the risk of errors or omissions
B. Centralizing procedures and implementing change control Centralizing procedures ensures consistency and standardization across the organization, while implementing change control helps manage updates and modifications to test procedures systematically. This combination ensures that all audit analytics procedures are maintained at a high standard and any changes are documented, reviewed, and approved, preserving their quality and integrity.
Centralizing procedures helps to ensure consistency across the organization, which is crucial for maintaining the quality and integrity of the test procedures. Implementing change control ensures that any modifications to the procedures are properly reviewed and approved, which helps to maintain their integrity over time.
its B not A