問題文
A tax authority's internal policy requires an annual review of every deployed model. An auditor obtains the policy, the review template, and a list of the nine reviews recorded for the year. The auditor is deciding what to conclude at this point. Which statement is correct?
選択肢
- The auditor cannot conclude anything until the authority provides evidence from an independent third party, because internal records are never adequate.
- The material obtained shows that the arrangement is capable of working, and a separate test of whether each review was actually performed and what it examined is still required, since a list of nine records is not the review itself.
- The nine recorded reviews for nine models show that the control operated effectively throughout the twelve months.
- The policy and the template together are sufficient evidence that model reviews are performed, because the authority has documented both the requirement and the means of complying with it, and the existence of a means of compliance is what an auditor tests at this stage.