Which Auditing Technique Will Not Assist in Determining If Unauthorized

question 36

Multiple Choice

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

• A) Use of a source code comparison program
• B) Use of the reprocessing technique to compare program output
• C) Interviewing and making inquiries of the programming staff
• D) Use of parallel simulation to compare program output

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Definitions:

Co-Owned Entity

A business or property that is legally owned by two or more parties.

Joint Goal

A shared objective or aim that is pursued by two or more parties in collaboration or partnership.

Diversification Benefits

The reductions in risk achieved by spreading investments across various assets, sectors, or markets to minimize the impact of any single investment's performance.

Revenue Enhancement

Strategies or activities aimed at increasing the total revenue of a company, often through marketing, pricing adjustments, and expansion into new markets.