The Auditors Are least Likely to "Audit Around the Computer

question 48

Multiple Choice

The auditors are least likely to "audit around the computer" when:

• A)Input transactions are batched and system logic is straightforward.
• B)Processing primarily consists of sorting the input data and updating the master file sequentially.
• C)Processing is primarily online and updating is real-time.
• D)Outputs are in hard copy form.

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Definitions:

Adverse Possession

The legal acquisition of title to another's real property by continuous possession under certain conditions for a specified period of time.

Vacant Plot

An empty piece of land that has not been developed or built upon.

Fencing

The sport of fighting with swords, particularly foils, épées, or sabres, according to set rules; also refers to a barrier or structure serving as a boundary or means of protection.

Mowing

The process of cutting down grass or other vegetation to maintain land or lawn appearance and health.