An Auditor Sets an Embedded Audit Module to Record All

question 64

Multiple Choice

An auditor sets an embedded audit module to record all credit transactions in excess of $1,500 and store the data in an audit log.The auditor is using

• A) the snapshot technique.
• B) a system control audit review file.
• C) audit hooks.
• D) continuous and intermittent simulation.

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Definitions:

Technology Adoption

The process of accepting and implementing new technology within an organization or society.

Technology Adoption Life Cycle

A sociological model that describes the adoption or acceptance of a new product or innovation, classified as innovators, early adopters, early majority, late majority, and laggards.

Innovations

The introduction of new ideas, goods, services, or processes which improve upon the existing standards, often leading to competitive advantage.

Crossing the Chasm

A marketing theory that describes the challenge of transitioning from early adopters to a broader mainstream market.