The First (And Oldest)technique Used to Audit Through the Computer

question 112

Multiple Choice

The first (and oldest) technique used to audit through the computer is

• A) the integrated test facility.
• B) parallel simulation.
• C) the test data approach.
• D) generalized audit procedures.

---

Definitions:

Electronic Version

A digital format of a document, book, or any piece of information, accessible through electronic devices.

Subscription Service

A pricing strategy where clients are charged a consistent fee periodically to use a product or service.

Escrow Company

A neutral third-party entity that holds assets, including money, property, and documents, on behalf of other parties during the completion of a transaction.

Financing Statement

A document filed to give public notice of a secured transaction, indicating an interest in the assets of a debtor.