Audit Teams Would Most Likely Use Computer-Assisted Audit Techniques to

question 103

Multiple Choice

Audit teams would most likely use computer-assisted audit techniques to

• A) Make copies of client data files for controlled reprocessing.
• B) Construct a parallel simulation to test the client's computer controls.
• C) Perform tests of a client's hardware controls.
• D) Test the operative effectiveness of a client's password access control.

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Definitions:

Utility

The satisfaction received from consumption; sense of well-being.

Satisfaction

The feeling of pleasure or fulfillment that comes from meeting one's needs or expectations.

Real Wages

Wages adjusted for inflation, reflecting the actual purchasing power of income.

Opportunity Cost

Opportunity cost represents the value of the best alternative that must be forgone as a result of choosing a particular action or decision over others.