The Technology That Involves the Modification of Actual Computer Programs

question 32

Multiple Choice

The technology that involves the modification of actual computer programs for audit purposes is called

• A) generalized audit software (GAS).
• B) ACL.
• C) embedded audit routines.
• D) record extension.

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Definitions:

Molding Department

A specialized section within a manufacturing facility where the shaping or molding of materials into finished products occurs.

Conversion Costs

Expenses associated with transforming raw materials into complete goods, which encompass both direct labor and the costs of manufacturing overhead.

Weighted-Average Method

An inventory costing method that assigns a cost to inventory on the basis of the average cost of all similar items in the inventory.

Lubricating Department

A specialized division in a manufacturing or maintenance facility focused on the application of lubricants to machinery and equipment to reduce friction and wear.