フリー問題

問題文

Testing sixty purchase orders, the auditor finds four that exceeded the buyer's authority limit. Each of the four carries a documented approval from the finance director and appears in the exception log. How should these four be evaluated?

選択肢

1. They are not exceptions because the approval limit was followed, so the auditor should test whether the exception route is itself properly controlled.
2. They are not deviations because the approval limit was followed, so the auditor should test whether the approval limit is itself properly controlled.
3. They are not exceptions because the exception route was followed, so the auditor should test whether the approval limit is itself rarely used.
4. They are not deviations because the exception route was followed, so the auditor should test whether the exception route is itself properly managed.