Which of the Following Is the Most Significant Disadvantage of Auditing

question 61

Multiple Choice

Which of the following is the most significant disadvantage of auditing around the computer rather than through the computer?

• A)The time involved in testing processing controls is significant.
• B)The cost involved in testing processing controls is significant.
• C)A portion of the audit trail is not tested.
• D)The technical expertise required to test processing controls is extensive.

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Definitions:

Lawrence Kohlberg

A psychologist best known for his theory of stages of moral development.

Reversibility

The understanding that certain operations or actions can be done and then undone, returning to the original state, a concept crucial in cognitive development.

Preoperational Stage

A developmental phase, posited by Jean Piaget, where children from ages 2 to 7 engage in symbolic play and struggle with logic and taking the perspective of others.

Egocentric

In cognitive development, the inability to differentiate between one’s own perspective and someone else’s perspective.