Using Embedded Audit Routine Technology,an Auditor May Program a Module

question 74

Multiple Choice

Using embedded audit routine technology,an auditor may program a module so that the test limits can be altered as desired.This approach has been termed

• A) sample audit review file.
• B) in-line coding.
• C) system control audit review file.
• D) off-line auditing.

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Definitions:

Validity

The extent to which a test, measurement, or study accurately reflects or assesses the specific concept it is intended to measure.

Accurate Representation

is the degree to which an account or depiction reflects the true nature or details of the subject being represented.

Internal Validity

refers to the extent to which a study can demonstrate a clear cause-and-effect relationship between variables, unconfounded by extraneous factors.

Causal Relationships

Connections between variables where a change in one variable directly influences a change in another.