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:

Physical Barrier

An actual obstruction that limits or impedes access, movement, or visibility, often in an environment or between entities.

Listening

The active process of receiving, interpreting, and responding to verbal and non-verbal messages.

Personal Values

Deeply held beliefs or principles that an individual considers important and uses as guidance for behavior and decision-making.

Psychological Barrier

Mental or emotional factors that obstruct a person's ability to act or communicate effectively.