Which One of the Following Computer- Assisted Auditing Techniques Allows

question 23

Multiple Choice

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

• A) Test data approach
• B) Generalised audit software programming
• C) Integrated test facility
• D) Parallel simulation

---

Definitions:

UCC

Uniform Commercial Code, a set of laws that provides legal rules and regulations governing commercial or business dealings and transactions.

Substantial Impairment

Significant reduction in the ability or capacity of something, often used in legal contexts to describe the detrimental impact on a person's health or property.

Installment Contract

A contract that outlines a payment plan for the purchase of goods or services over a period of time, typically involving regular payments.

Commercial Impracticability

A defense in contract law allowing parties to escape liability for nonperformance when unforeseen events make fulfillment of the contract extraordinarily difficult or unfair.