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:

Silver Bells

Typically associated with a song or decoration, especially around Christmas time; not a standard economic term.

Garden Space

An area designated for cultivating plants, vegetables, or flowers, often for aesthetic, recreational, or food production purposes.

Utility Function

A mathematical representation that captures an individual's preference ordering for a set of goods and services.

Leather Jackets

A type of outerwear made from the hide of animals, typically cows, known for its durability, style, and warmth.