The ________ Procedure for Auditing Computer Process Controls Uses a Hypothetical

question 97

Multiple Choice

The ________ procedure for auditing computer process controls uses a hypothetical series of valid and invalid transactions.

• A)concurrent audit techniques
• B)test data processing
• C)integrated test facility
• D)dual process

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Definitions:

Journal Entry

A record in the books of account that represents a financial transaction.

Payroll Taxes Expense

Taxes that employers are required to pay based on the wages and salaries of their employees, such as Social Security and Medicare taxes.

FICA Tax

A U.S. federal payroll tax used to fund Social Security and Medicare, distributed between employees and employers.

FUTA Tax

A United States federal tax levied on employers to fund state workforce agencies and unemployment benefits.