Which of the Following Computer Audit Tests Can Be Used

question 23

Multiple Choice

Which of the following computer audit tests can be used to detect an inventory misappropriation scheme?

• A) Identifying inventory receipts in the receiving system that do not agree to the receipts per the accounts payable system
• B) Identifying inventory shipments delivered to an address that is not designated as a business address
• C) Identifying inventory with a negative quantity balance
• D) All of the above

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Definitions:

Binge-Eating Disorder

A condition in which a person overeats, or binges, on enormous amounts of food at one sitting, but unlike bulimia nervosa, the individual does not then purge or use other unhealthy methods to avoid weight gain.

Bulimia Nervosa

An eating disorder characterized by episodes of binge eating followed by behaviors to prevent weight gain, such as self-induced vomiting, excessive exercise, or the use of laxatives.

Purge

To remove or eliminate something undesirable completely, often used in the context of emotional or physical cleansing.

Hallucinations

Perceptions in a conscious and awake state in the absence of external stimuli, which have qualities of real perception, making them vivid and distinct.