The Auditor Wanting to Know the Files Where Data Are

question 53

Multiple Choice

The auditor wanting to know the files where data are stored and understand how to access the files relates to the effect of electronic data processing on:

• A) the timing of audit tests.
• B) the extent of audit tests.
• C) the nature of audit tests.
• D) audit staffing.
• E) material account balances and transaction classes.

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Definitions:

Training Plans

Structured programs designed to enhance the skills, knowledge, and competencies of employees for improved performance.

Functional Job Analysis

A systematic approach to job evaluation, examining the tasks, duties, and responsibilities of a job to determine its value and classification in an organization.

Job Analysis Methods

Techniques and procedures used to systematically investigate the requirements, responsibilities, and tasks of a job to inform hiring, training, and compensation decisions.

Observations

The act of monitoring or recording behaviors, actions, or events as a method of collecting data in research or assessment.