This Is One of the Computer-Assisted Audit Techniques, Related to Processing

question 85

Multiple Choice

This is one of the computer-assisted audit techniques, related to processing controls, that involves processing company data through a controlled program designed to resemble the company's application.This test is run to find out whether the same results are achieved under different systems.

• A)Integrated test facility
• B)Embedded audit module
• C)Parallel simulation
• D)Test data method

---

Definitions:

Divestiture

The process of selling off a subsidiary company or business division.

Split-up

A corporate action where a company divides its business operations into two or more independently run companies.

Complementary Resources

Assets or inputs that when used together enhance the value or productivity of each other in the production process.

Corporate Restructurings

The process of significantly changing a company's operations, structure, or financial setup, often to improve profitability or efficiency.