Matthew Corp

question 30

Multiple Choice

Matthew Corp.has changed from a system of recording time worked on clock cards to a computerized payroll system in which employees record time in and out with magnetic cards.The computerized system automatically updates all payroll records.Because of this change,

• A)A generalized computer audit plan must be used.
• B)Part of the audit trail is altered.
• C)The potential for payroll-related fraud is diminished.
• D)Transactions must be processed in batches.

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Definitions:

Cramming

The practice of intensively studying or memorizing information in a short period, usually immediately before an examination.

Spacing Effect

A phenomenon in which learning is enhanced when study sessions are spaced out over time rather than crammed in a short period.

Anterograde Amnesia

A loss of the ability to create new memories after the event that caused the amnesia, leading to an inability to recall the recent past, while long-term memories from before the event remain intact.