The Information System Auditing Technology That Originated as a Technique

question 25

Multiple Choice

The information system auditing technology that originated as a technique to assist in program design and testing is

• A) tracing.
• B) parallel simulation.
• C) snapshot.
• D) mapping.

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Definitions:

Capacity Utilization Rate

A metric that measures the proportion of potential economic output that is actually realized.

Net Investment

The total spent on new capital assets (capital expenditure) minus depreciation. It reflects the increase in the value of an entity's assets.

Sales Outlook

An estimate or forecast of future sales performance of a company or industry over a specific period.

Corporation

A legal entity that is separate and distinct from its owners, which can own assets, incur liabilities, and sell shares.