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:

Speech Deficits

Impairments or disorders that affect a person's ability to communicate verbally in a clear and understandable manner.

Retrieval Cues

Stimuli or prompts that enable or enhance the recall of information from memory.

Recall

The mental process of retrieving information or events from the past without being explicitly prompted.

Storage

The process of retaining encoded information over time.