Comparing Data on Separate Files Can Be Accomplished by Using

question 50

Multiple Choice

Comparing data on separate files can be accomplished by using computer-assisted audit techniques (CAATs) to determine whether comparable information is in agreement.Examples of such comparisons would not include

• A)payroll details with personnel records.
• B)current and prior inventory to details of purchases and sales.
• C)paid vouchers to disbursements.
• D)observation of inventory accounts.

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Definitions:

Inertia

A property of matter by which it remains at rest or in uniform motion in the same straight line unless acted upon by some external force.

Perception

The process by which individuals organize and interpret sensory information to give meaning to their environment and experiences.

Transition Theory

A theoretical framework describing and explaining the process individuals go through as they adapt to changes or transitions in their life circumstances.

Condition Of Change

The specific circumstances or requirements that facilitate or necessitate alteration or transformation in a system, process, or entity.