When the Auditor Decides to Audit Around the Computer, He

question 74

True/False

When the auditor decides to audit around the computer, he or she is not required to test the client's IT controls.

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Definitions:

Data Validation

The process of checking and ensuring that the data input into a database or spreadsheet meets specified criteria and is clean, correct, and useful.

Table Column

A vertical arrangement of data or information in a table, where each column is identified by a unique header.

Specify Data

The act of identifying and describing particular data elements or criteria that need to be met or included in a data set.

Table Style Options

A set of predefined styles that can be applied to tables in a document or spreadsheet to enhance their appearance.