An internal auditor is attributes sampling to test internal controls. Under which of the following circumstances would the auditor increase the original sample size to estimate error occurrence at a given precision and confidence level?

a. The sample rate of occurrence plus the precision exceeds the acceptable error rate

b. The sample rate of occurrence is less than the acceptable error rate

c. The acceptable rate of occurrence less the precision exceeds the sample rate of occurrence

d. The sample rate of occurrence plus the precision equals the acceptable error rate

Which of the following analytical procedures should an internal auditor use to determine whether monthly expenses for the accounting department are reasonable?

a. Review year-over-year trending of total dollars spent in each period

b. Review changes to the vendor master file for suspicious activity

c. Review the percentage of on-time payments against prior periods

d. Review total expenses for accounting against other department expenses in the organization