An Auditor Sets an Embedded Audit Module to Selectively Monitor

question 62

Multiple Choice

An auditor sets an embedded audit module to selectively monitor transactions.Selected transactions are then reprocessed independently,and the results are compared with those obtained by the normal system processing.The auditor is using

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

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Definitions:

Cognitive

Relating to cognition, involving the mental action or process of acquiring knowledge and understanding through thought, experience, and the senses.

Biological

Pertaining to the science of life or living matter in all its forms and phenomena, especially with reference to origin, growth, reproduction, structure, and behavior.

Learning Perspective

A psychological viewpoint that emphasizes the effects of experience on behavior, focusing on learning processes.

Cognitive Perspective

A psychological viewpoint that focuses on how people think, understand, and know about the world, emphasizing the importance of mental processes in understanding behavior.