Which of the Following Testing Techniques Is More Commonly Used

question 16

Multiple Choice

Which of the following testing techniques is more commonly used by internal auditors than by independent auditors?

• A)Integrated test facilities.
• B)Test data.
• C)Controlled programs.
• D)Tagging and tracing transactions.

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Definitions:

External Control

Mechanisms imposed by external entities, such as regulations or laws, that influence or limit the behavior of organizations or individuals.

Personal Supervision

Direct oversight by an individual, typically a manager or supervisor, over the work and performance of subordinates.

Formal Administrative Systems

Structured processes and procedures used by organizations to manage and govern their operations.

Controlling

The management function that involves monitoring performance, comparing it with goals, and taking corrective action as needed.