Which of the Following Best Describes the Test Data Approach

question 27

Multiple Choice

Which of the following best describes the test data approach?

• A) Auditors process their own test data using the client's computer system and application program.
• B) Auditors process their own test data using their own computers that simulate the client's computer system.
• C) Auditors use auditor-controlled software to do the same operations that the client's software does, using the same data files.
• D) Auditors use client-controlled software to do the same operations that the client's software does, using auditor created data files.

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Definitions:

Punishment

A consequence delivered following an undesired behavior, intended to decrease the likelihood of that behavior occurring in the future.

Delayed Partial Reinforcement

A reinforcement strategy in which not every response made by the subject is reinforced, and the reinforcement is not immediately administered.

Self-Regulation

The use of learning principles to regulate one’s own behaviour.

Self-Observation Data

Information gathered through personal monitoring of one's actions, behaviors, and responses in various situations.