The Extended Record Technique Provides a Way to Reconstruct an Audit

question 86

Multiple Choice

The extended record technique provides a way to reconstruct an audit trail by

• A) adding specific "dummy" test data processed by the system in the extended record for examination by the auditor after processing is complete.
• B) processing real data through a test program and comparing the simulated and regular output after processing is complete.
• C) capturing a detailed listing of the sequence of program statement executions in the extended record that would not normally be saved.
• D) tagging specific transactions and capturing intervening processing steps in the extended record that would not normally be saved.

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Definitions:

Aversive Conditioning

A form of conditioning that uses unpleasant stimuli to induce a negative response to certain behaviors.

Unwanted Behavior

Actions or reactions that are not desired or considered inappropriate in a given context or societal norm.

Virtual Reality Exposure Therapy

Virtual Reality Exposure Therapy is a therapeutic technique that uses virtual reality technology to expose patients to stimuli related to their psychological issues in a controlled environment.

Systematic Desensitization

is a therapy technique used to help individuals overcome phobias and anxiety through gradual exposure to the feared object or situation.