Which of the following audit procedures is a dual-purpose test?

A. Conduct analytical review to determine the reasonableness of the bad debt allowance.

B. Observe error message when incorrect customer number is entered.

C. Calculate the accuracy of the accounts receivable aging.

D. Examine credit limit changes for authorization.

Why might the decisions about materiality and risks be different for the internal auditor than for the external auditor when conducting an audit of a system?

A. The auditors are applying different skills during the conduct of the audit.

B. External users may have different needs than management.

C. External auditors have different expectations with respect to quality control.

D. Internal auditors focus only on the potential for dollar errors internally.