Audit Teams Can Use the Computer to Test the Operating

question 85

Multiple Choice

Audit teams can use the computer to test the operating effectiveness of the client's controls in each of the following cases except to

• A) Select transactions and manually audit the actual transaction processing.
• B) Evaluate the computer controls using simulated data.
• C) Compare external documentation with internal documentation.
• D) Evaluate the computer controls using actual data processed through the client's computer programs.

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Definitions:

CICA Handbook

The Canadian Institute of Chartered Accountants Handbook, which provides certified accounting standards and guidelines in Canada.

NFP's Operations

Relates to the activities and endeavors undertaken by a Not-for-Profit Organization to fulfill its mission and objectives.

Reporting Objectives

The goals or purposes behind financial reporting, typically involving providing useful information to stakeholders for decision making.

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) for global use.