Which of the Following Computer-Assisted Auditing Techniques Allows Fictitious and Real

question 3

Multiple Choice

Which of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client personnel being aware of the testing process?

• A)Test data method
• B)Embedded audit module
• C)Integrated test facility
• D)Parallel simulation

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Definitions:

Management By Exception

A management strategy where only significant deviations from set standards are addressed, allowing managers to focus on critical issues.

Desired Performance

The expected or targeted level of output or outcome that an organization or individual aims to achieve.

Actual Performance

The real, observed output or results of an individual's or organization's work, as opposed to expected or theoretical outcomes.

Managerial Attention

The focus and prioritization that managers give to specific issues, projects, or tasks.