Larry French is trying to determine the extent of testing his team will have to perform in order to determine whether controls are working. How will he decide how much testing to perform?
A) He will utilize statistical sampling.
B) He will use his professional judgment.
C) He will use last year's results as a basis for this year's tests.
D) none of the above

Question

Quizplus · Accepted Answer

Larry French will use his professional judgment to determine how much testing to perform. This may include considering the level of risk associated with the controls, the complexity of the controls, and the extent of changes to the controls since they were last tested. Statistical sampling and last year's results could be used as supporting factors, but they should not be the sole basis for determining the extent of testing.

Larry French Is Trying to Determine the Extent of Testing