Which Auditing Technique Will Not Assist in Determining If Unauthorized

question 15

Multiple Choice

Which auditing technique will not assist in determining if unauthorized programming changes have been made?

• A)The use of a source code comparison program.
• B)The use of the reprocessing technique to compare program output.
• C)By interviewing and making inquiries of the programming staff.
• D)The use of parallel simulation to compare program output.

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Definitions:

Supply Chain Performance

An evaluation of how effectively and efficiently a supply chain meets its objectives, often measured by metrics such as delivery time, quality, and cost.

Direct Emissions

Emissions of greenhouse gases from sources that are directly owned or controlled by an entity.

Indirect Emissions

Emissions that are a consequence of the activities of the reporting entity but occur from sources owned or controlled by another entity, such as electricity consumption.

Sustainability Improvement

Efforts or initiatives aimed at enhancing an organization's or activity's environmental, economic, and social sustainability.