Listed Below Are Five Examples of Auditing Situations and Five

question 30

Short Answer

Listed below are five examples of auditing situations and five information systems auditing techniques.
Required: First,match the letter of the information system auditing technique which best identifies the example.Then,in the space below each item,write a brief explanation of how the technique works in the situation.
A.Parallel simulation
B.Test data approach
C.Mapping
D.PC software
E.Extended records
________ 1.An auditor performs an inexpensive test of a cash disbursements program without modifying the client's program.
________ 2.Audit team members communicate with each other in separate locations during an audit by exchanging Word and Excel files electronically.
________ 3.An auditor inputs test sales order data to find out whether a sales order program executes the program statements needed to produce a shipping notice document.
________ 4.An internal auditor modifies a newly designed accounts receivable program to randomly select sales transactions and save each transaction's complete processing audit trail.
________ 5.During substantive testing,an auditor tests a client's loan interest accrual program by submitting the client's data to a program running on a computer at the auditor's office.

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Definitions:

Singular and Plural Nouns

Terms that denote one single entity or more than one of the same entity, respectively.

Plato

An ancient Greek philosopher, a student of Socrates and teacher of Aristotle, known for his contributions to Western philosophy, metaphysics, ethics, and epistemology.

Psychological Processes

Mental activities involved in acquiring, processing, and storing knowledge, which influence behavior and perception.

Cultural Differences

Refers to the diverse customs, beliefs, practices, values, norms, and materials among people from different backgrounds.