A Primary Advantage of Using CAATs in the Audit of an Advanced

question 105

Multiple Choice

A primary advantage of using CAATs in the audit of an advanced computerized system is that it enables the auditor to

• A) Substantiate the accuracy of data through self-checking digits and hash totals.
• B) Utilize the speed and accuracy of the computer.
• C) Verify the performance of machine operations that leave visible evidence of occurrence.
• D) Gather and store large quantities of supportive audit evidence in machine-readable form.

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Definitions:

Directive Behavior

A leadership style where instructions, regulations, and expectations are clearly and directly communicated.

Supportive Behavior

Actions aimed at providing assistance, encouragement, or comfort to others, often a key trait in effective leadership and team dynamics.

Situational Approach

A method in leadership theory that suggests the best actions of a leader depend on a range of situational variables.

Developmental Levels

Stages or phases indicative of progress or growth in personal, professional, or psychological capacities, often used in educational, organizational, or developmental contexts.