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:

Violent Acts

Behaviors that involve physical force intended to hurt, damage, or kill someone or something.

2-PC Determination

A legal or medical process involving two physicians certifying a particular state or condition, often related to mental health competency or the need for treatment.

Emergency Basis

Acting or proceeding with immediate response due to a sudden and urgent need, often in medical or disaster situations.

Commit

To pledge or bind oneself to a certain course or policy; to engage fully in an action.