When Auditing a Computerised System, an Auditor May Use the Test

question 76

Multiple Choice

When auditing a computerised system, an auditor may use the test data approach as an audit tool.This technique:

• A) involves introducing simulated transactions into the client's actual application program(s).
• B) is a commonly used audit technique for auditing around the computer.
• C) is more applicable to independent audits than internal audits.
• D) should not involve the actual application programs the client uses throughout the year, since use of the actual programs would contaminate the client's accounting data.

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Definitions:

Time-Series Graph

A two-variable graph that has dates on the horizontal axis and values of a variable that occurred on those dates on the vertical axis.

Seasonally Adjusted

A statistical technique used to remove seasonal variations from a data series to more clearly analyze trends.

Unemployment Rate

The fraction of individuals in the labor force who are without jobs and are searching for employment.

Percentage Point

A unit of measurement used in expressing the difference between two percentages or proportion values.