Most CIA's require an annual audit and will define the specific number of claims to analyze, how to sample and the issues to evaluate.

Most CIA's require an annual audit and will define the specific number of claims to analyze, how to sample and the issues to evaluate.

• A. The number of claims to analyze, how to sample, and the issues to evaluate
• B. The organization's annual revenue
• C. The chair's selection process
• D. The marketing plan

Answer: (A)

When planning an annual CIA audit, the key idea is to define the scope and method of the review. The most important elements are how many claims will be analyzed, how the sampling will be conducted, and which issues will be evaluated. This combination sets the boundaries, ensures the audit is focused and repeatable from year to year, and makes sure the results are representative of the overall population. The number of claims to analyze determines workload and depth; the sampling approach makes sure findings reflect the broader set of claims; and the issues to evaluate specify what criteria or controls the audit will test. The other options miss the audit’s purpose: annual revenue is a financial figure not about audit scope, the chair’s selection process is a governance matter, and the marketing plan is about strategy rather than audit content.

When planning an annual CIA audit, the key idea is to define the scope and method of the review. The most important elements are how many claims will be analyzed, how the sampling will be conducted, and which issues will be evaluated. This combination sets the boundaries, ensures the audit is focused and repeatable from year to year, and makes sure the results are representative of the overall population. The number of claims to analyze determines workload and depth; the sampling approach makes sure findings reflect the broader set of claims; and the issues to evaluate specify what criteria or controls the audit will test. The other options miss the audit’s purpose: annual revenue is a financial figure not about audit scope, the chair’s selection process is a governance matter, and the marketing plan is about strategy rather than audit content.