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.

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Definitions:

Cerebellum

A part of the brain located at the base of the skull, responsible for coordinating voluntary movements, balance, and posture.

Brainstem

The structure in the brain that connects the spinal cord to the forebrain and cerebrum, controlling vital functions such as breathing and heart rate.

CNS

Stands for Central Nervous System, which comprises the brain and spinal cord, serving as the primary processing center for the entire nervous system.

Arachnoid Granulations

Small protrusions of the arachnoid (the middle layer of the meninges) through the dura mater; they absorb cerebrospinal fluid into the venous system.