Computer Assisted Audit Techniques

question 10

Multiple Choice

Computer assisted audit techniques:

• A)Are never used in compliance testing
• B)May be used for substantive and compliance testing
• C)Are used primarily when auditing around the computer
• D)Are good tools for auditors who are lacking in technical computer skills

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Definitions:

REM Sleep

A stage of sleep characterized by rapid eye movements, more dreaming and bodily movement, and faster pulse and breathing.

Wakefulness

The state of being awake and aware of one's environment, contrasting with sleep or unconsciousness.

Sleep Apnea

A sleep disorder characterized by repeated interruptions of breathing during sleep.

Nasal Passages

The channels through which air passes from the nostrils to the nasopharynx, playing a key role in respiration and filtering of airborne particles.