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Which of the following statements regarding the black-box approach for systems auditing is correct?
A. The auditors need to gain detailed knowledge of the systems' internal logic
B. The black-box approach could be adequate when automated systems applications are complicated
C. The auditors first calculate expected results from the transactions entered into the system. Then, the auditors compare these calculations to the processing or output results.
D. All of the above are correct
Identifying Mark
A unique feature or sign that distinguishes a person, animal, or object from others.
Indexing
The process of organizing data, literature, or other information to facilitate easy retrieval or search.
Filing Process
An organized method of storing documents or electronic records.
Inspecting
The process of carefully examining or scrutinizing something or someone to ensure compliance with standards or to identify defects.
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