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.