Which of the Following Use of Computer-Assisted Audit Techniques (CAATs)would

question 62

Multiple Choice

Which of the following use of computer-assisted audit techniques (CAATs) would most likely be considered a search for fraudulent activities?

• A)Selecting customers' accounts receivable for confirmation
• B)Recalculating inventory extensions
• C)Scanning accounts receivable balances for amounts over the credit limit
• D)Comparing a list of vendor addresses to employee address files

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Definitions:

Perceptual Distortions

Alterations in perception leading to misinterpretation of environmental stimuli, often associated with psychological disorders.

Delirium

A mental state characterized by confusion, disordered speech, and hallucinations, often resulting from an illness or toxin exposure.

Fluctuating Levels

Variations in the intensity or quantity of something over a period of time, often applied to mood, hormones, or natural phenomena.

Orientation

The process of learning or adapting to a new environment, situation, or set of rules.