Which of the Following Computer-Assisted Auditing Techniques Inserts an Audit

question 42

Multiple Choice

Which of the following computer-assisted auditing techniques inserts an audit module in the client's application system to identify specific types of transactions?

• A) parallel simulation testing
• B) test data approach
• C) embedded audit module
• D) generalized audit software testing

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Definitions:

Abstract Reasoning

The ability to analyze information, detect patterns and relationships, and solve problems on a complex, conceptual level.

Emotional Intelligence

The ability to recognize, understand, manage, and reason with emotions in oneself and others.

Crystallized Intelligence

The ability to use learned knowledge and experience effectively.

Fluid Intelligence

The capacity to solve novel problems, reason abstractly, and adapt to new situations, without relying on pre-existing knowledge.