Auditing by Testing Automated Internal Controls and Account Balances Electronically

question 7

Multiple Choice

Auditing by testing automated internal controls and account balances electronically, generally because effective general controls exist, is known as

• A) auditing through the computer.
• B) auditing around the computer.
• C) embedded audit module approach.
• D) parallel simulation testing.

---

Definitions:

Directed Verdict

A court order to a jury to return a particular verdict, typically because one party has not produced sufficient evidence to support their claim or defense.

New Trial

A court's order setting aside a jury's verdict and calling for a re-examination of a case.

Trial Notebook

A comprehensive, organized collection of documents and notes attorneys prepare for use in trial, including pleadings, evidence, and witness information.

Original Documents

The first or primary documents from which copies can be made, usually bearing official markings or signatures verifying their authenticity.