An Internal Auditor Uses a Predefined Macro Provided in a Popular

question 161

Multiple Choice

An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?

• A) The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.
• B) The auditor should perform a manual recalculation of several results to validate and document the results.
• C) The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.
• D) The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.

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Definitions:

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