問題文
An auditor wants to test whether every automated refusal at an agricultural cooperative received the required second review. The auditor is choosing between two lists as the source of the sample: the review system's completed review records, and the loan system's record of all refusals issued. Which choice is correct and why?
選択肢
- Review records, because they are the records of the control being tested, and a test of a control should always draw its sample from the records that the control produced.
- Neither, because a list produced by the cooperative's own systems cannot define the population for an audit test, and the auditor should instead obtain a list from the cooperative's core banking provider so that the population rests on a source outside the cooperative's control.
- Either list, provided the auditor reconciles the two counts first and establishes that they agree, since two lists holding the same number of items describe the same population and the choice between them then becomes a matter of which is more convenient to work from.
- The loan system's refusals, because the population is every refusal that occurred and the review records contain only the refusals that reached the review process.