Which One of the Following Computer-Assisted Auditing Techniques Allows Fictitious

question 98

Multiple Choice

Which one of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process?

• A) Parallel simulation
• B) Integrated test facility
• C) Generalised audit software programming
• D) Test data approach

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Definitions:

Technological Advances

Innovations and improvements in technology that enable new products, improved processes, and greater efficiency across various industries and sectors.

Savings Rate

The percentage of money that individuals or entities save from their disposable income, often considered an indicator of economic health.

Consumer Expenditures

The total amount spent by consumers on goods and services within a given period.

U.S. Consumers

Individuals or households in the United States that purchase goods and services for personal use.