When Auditing a Computerised System, an Auditor May Use the Test

question 92

Multiple Choice

When auditing a computerised system, an auditor may use the test data approach as an audit tool. This technique:

• A) involves introducing simulated transactions into the client's actual application program(s).
• B) should not involve the actual application programs the client uses throughout the year, since use of the actual programs would contaminate the client's accounting data.
• C) is more applicable to independent audits than internal audits.
• D) is a commonly used audit technique for auditing around the computer.

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Definitions:

Enzymes

Proteins that act as biological catalysts, speeding up reactions in living organisms without being consumed in the process.

Small Intestine

A long, coiled section of the digestive system where most of the digestion and absorption of nutrients takes place.

Bloodstream

The network of veins, arteries, and capillaries through which blood circulates within the body, delivering oxygen and nutrients to tissues.

High Concentrations

Refers to a large amount of a particular substance within a specific area or volume.