A Type of Software That Auditors Can Use to Analyze

question 77

Multiple Choice

A type of software that auditors can use to analyze program logic and detect unexecuted program code is

• A)an audit log.
• B)a mapping program.
• C)a scanning routine.
• D)program tracing.

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Definitions:

Negligence

Behavior that creates an unreasonable risk of harm to others.

Liability

The state of being legally responsible for something, especially in terms of debts or legal obligations.

Duty of Accounting

An agent’s obligation to keep an accurate account of the transactions of money and property made on behalf of the principal.

Agent

A representative authorized to act on behalf of another person or organization, especially in business or legal matters.