Which of the following settings does allow the use of a paired t-procedure?

10. An audit function gains direct Automatic Programming Interface (API) access to the organization’s data lake and Enterprise Resource Planning (ERP), enabling near-real-time monitoring of transactions against control rules. This capability is best described as enabling:

44. An operational auditor applies the IIA Organizational Resilience TR and sorts audit findings into the TR’s three requirement areas. A finding that ‘the organization has not defined thresholds for escalating unacceptable resilience risks, nor mapped those risks to strategic objectives’ belongs to which area?

46. A staff auditor runs a large language model (LLM) over a contract population and reports that the model identified three (3) contracts with missing indemnification clauses.’ Under the IIA GPG, “Data Analytics Skills for Internal Auditors,” and the IIA’s professional skepticism standard, the auditor’s most important next step is to:

32. In challenging a residual rating, the auditor notes that management credited a control’s effectiveness based on ‘one clean reconciliation from last month,’ treating it as representative of the full period. This is an example of:

1. A team lead wants to ‘get into fieldwork fast’ and treat planning as ‘paperwork’ to finish quickly. Citing Global Internal Audit Standards (GIAS) Principle 13, the Chief Audit Executive (CAE) explains why planning is the engagement’s theory of the case.’ Which statement best captures that rationale?

39. During planning, management refuses to give the team access to a subsidiary’s records that fall squarely within the engagement objective and proposes that the team exclude that subsidiary. Under GIAS Standard 13.3, the auditor’s correct course is to:

19. Management’s planning narrative rates a newly implemented control as ‘effective’ on the basis that it ‘should work as designed,’ though no operating evidence exists. Which bias is the auditor most directly observing?

11. Before crediting or rating any control in the risk-and-control matrix, the auditor applies a three-part test. Which set correctly states that test and what each element asks?

33. An auditable unit carries several “High” inherent risks, but management has rated the residual risk as “Low.” Applying the inherent-to-residual discipline, the planning team should recognize that: