The Type of Computer Assisted Audit Technique (CAAT) That Would

question 40

Multiple Choice

The type of computer assisted audit technique (CAAT) that would be least suitable for testing controls where credit sales transactions are processed using real time systems is:

• A) systems control and audit file.
• B) integrated test facility.
• C) embedded audit facility.
• D) test data approach.

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Definitions:

Negative Externality

An adverse effect or cost suffered by a third party due to an economic transaction they were not involved in.

Government Standards

Official requirements established by governmental bodies that products, services, or processes must meet, often related to quality, safety, or compatibility.

Emission Reductions

The process of lessening the amount of pollutants released into the atmosphere, often targeting greenhouse gases to combat climate change.

Government Standards

Regulations established by the government to dictate the minimum acceptable levels of safety, quality, or performance for products, services, or actions.