The Audit Approach in Which the Auditor Runs His or Her

question 48

Multiple Choice

The audit approach in which the auditor runs his or her own program on a controlled basis in order to verify the client's data recorded in a machine language is:

• A) the generalised audit software approach.
• B) the test data approach.
• C) called 'auditing around the computer'.
• D) the microcomputer-aided auditing approach.

---

Definitions:

Cognitive Dissonance

The psychological discomfort experienced when holding two or more contradictory beliefs, ideas, or values at the same time.

Organizational Commitment

The psychological attachment or loyalty employees feel towards their organization, affecting their willingness to contribute to its success.

Loyalty

Loyalty is a devoted allegiance or commitment to a cause, individual, group, or brand.

Go Beyond

To exceed the basic requirements or expectations, often aiming for higher achievement or understanding.