The Tools and Techniques Applicable to Auditing in a Computerized

question 14

Multiple Choice

The tools and techniques applicable to auditing in a computerized environment should not include those that

• A) Operate on a real-time basis with actual data.
• B) Use simulated or dummy data.
• C) Audit around the computer.
• D) Use program analysis techniques.

---

Definitions:

Sophisticated Client

A client with advanced knowledge or experience in a specific field, often used in legal and financial contexts to denote capability in making informed decisions.

Sophisticated

Having or showing a high level of experience, knowledge, or complex understanding; refined.

Sophisticated Client

A client with advanced understanding and experience in a specific field, often used in legal or financial contexts.

Legal Requirement

A mandate set forth by law that must be followed, which can include statutes, regulations, and legal precedents.