The Primary Purpose of a Generalized Computer Audit Program Is

question 57

Multiple Choice

The primary purpose of a generalized computer audit program is to allow the auditor to

• A) Use the entity's employees to perform routine audit checks of the electronic data processing records that otherwise would be done by the auditor's staff accountants.
• B) Test the logic of computer programs used in the entity's electronic data processing systems.
• C) Select larger samples from the entity's electronic data processing records than would otherwise be selected without the generalized program.
• D) Independently process electronic data processing records.

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Definitions:

Slow Shifts

Gradual changes or movements towards a different state or condition.

Ingratiation

A psychological technique in which an individual attempts to become more appealing to others through flattery or other forms of manipulation.

Perceptual Distortion

The misinterpretation or misrepresentation of a perceived stimulus, affecting judgment or decision-making.

Ingratiation

A psychological tactic involving deliberate efforts to win someone's favor by flattery or other means of making oneself personally likable.