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Which of the following examples demonstrates that the internal audit activity uses descriptive analytics in...

Which of the following examples demonstrates that the internal audit activity uses descriptive analytics in its engagements?

A.

An internal auditor analyzed electricity production and sales interim reports and compiled a risk assessment.

B.

An internal auditor extracted sales data to a spreadsheet and applied judgmental analysis for sampling.

C.

An internal auditor classified solar panel sales by region and discovered unsuccessful sales representatives.

D.

An internal auditor broke down a complex process into smaller pieces to make it more understandable.

IIA IIA-ACCA Summary

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  • Update on: Jul 29, 2025
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