A Type of Software That Auditors Can Use to Analyze

question 54

Multiple Choice

A type of software that auditors can use to analyze program logic and detect unexecuted program code is

• A) a mapping program.
• B) an audit log.
• C) a scanning routine.
• D) program tracing.

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Definitions:

Enforceable

Describes a legal agreement or contract that is valid and therefore can be upheld and enforced in a court of law.

Best Evidence Rule

A legal principle requiring the presentation of the original document as evidence in court, rather than copies, unless the original is unavailable.

Obligee

A person or entity that is owed a duty or performance under a legal agreement or contract.

Obligor

An obligor is a person or entity legally bound to provide a payment, service, or other benefit to another party (the obligee) under the terms of a contract or legal agreement.