An auditor is reviewing a population of changes. They select a sample of changes and trace them back to the Change Request tickets. What assertion is the auditor primarily testing?

Answer options:

Completeness

Authorization / Validity

Accuracy

Cutoff

How to approach this question

Direction of testing matters. System -> Paper = Validity. Paper -> System = Completeness.

Full Answer

B.Authorization / Validity✓ Correct

Authorization / Validity

Tracing from the population of implemented changes (system) back to the request (documentation) verifies that the change was valid and authorized. If you went the other way, you'd be testing if authorized changes were actually implemented (completeness).

Common mistakes

Confusing direction of testing (Vouching vs Tracing).

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