Which of the Following Is Necessary to Audit Balances in an On-Line

question 62

Multiple Choice

Which of the following is necessary to audit balances in an on-line IT system in an environment of destructive updating?

• A) Year-end utilisation of audit hooks.
• B) Periodic dumping of transaction files.
• C) A well-documented audit trail.
• D) An integrated test facility.

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Definitions:

CPR

Cardio-Pulmonary Resuscitation, a lifesaving technique aimed at reviving someone who has stopped breathing or whose heart has ceased to function.

Efficiency

The ratio of useful output to total input, measuring how effectively resources are utilized.

Process Time

The time required to complete a particular process, often including the steps of production or task execution.

Bottleneck Management

The process of identifying, managing, and mitigating bottlenecks or points of congestion that slow down production or workflow in an operation.