Which of the Following Computer Audit Tests Can Be Used

question 26

Multiple Choice

Which of the following computer audit tests can be used to detect skimming schemes?

• A) Summarizing by employee the difference between the cash receipt report and the sales register system
• B) Identifying unique journal entries to the cash account
• C) Joining the customer statement report file to the accounts receivable and reviewing for balance differences
• D) Extracting invoices paid by cash

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Definitions:

Service Industry

A sector of the economy that provides intangible goods or services to consumers, such as health care, education, and financial services.

Margin of Safety

The difference between actual or projected sales and the break-even point, indicating the extent to which sales can drop before losses begin.

Budgeted Data

Financial forecasts and plans, including income and expenses, prepared in advance for a specific period.

Tax Rate

The tax rate is the percentage at which an individual or corporation is taxed, influencing the amount of tax owed to the government, varying across income levels and jurisdictions.