Auditing Through the Computer

question 53

Multiple Choice

Auditing through the computer

• A) Is a required approach under generally accepted auditing standards.
• B) Requires the audit team to evaluate the operating effectiveness of important computer controls.
• C) Is normally utilized when the client has not implemented significant computer controls.
• D) Focuses on reconciling the input data to the results generated by the client's computerized processing system.

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Definitions:

Paid Leave

A work policy that allows employees to take time off from their duties while still receiving their regular income, typically used for personal, medical, or family reasons.

Industrialized Countries

Nations that are characterized by a significant level of industrialization, economic development, and standard of living.

Telecommuters

Individuals who work remotely, often from home, using the internet, email, and telephone to perform their tasks.

Flexible Work Schedules

Flexible work schedules are work arrangements that allow employees to vary their working hours and locations, offering a balance between work and personal commitments.