Which of the Following Is a Limitation of Computer-Assisted Audit

question 13

Multiple Choice

Which of the following is a limitation of computer-assisted audit tools?

• A) These tools cannot replace skilled forensic accountants, but rather allow them to focus their efforts on the highest-risk journal entries.
• B) These tools cannot analyze 100% of the data, but rather can choose and analyze samples from the journal entry database.
• C) The conclusions arrived at using these tools cannot be supported with substantial quantitative data.
• D) The forensic accountant will have to manually review the general ledger even after using these tools.

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Definitions:

Sensorimotor Conditioning

A learning process in young children that involves mastering the integration of sensory information with motor responses, fundamental to cognitive development.

Organized Patterns

Structured sequences or arrangements of ideas, actions, or events that follow a consistent and recognizable order.

Circular Reactions

Repetitive behaviors in young children that serve to explore their environment and understand cause-and-effect relationships, part of cognitive development.

Representational Ability

Piaget’s term for capacity to store mental images or symbols of objects and events.