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:

Spike Moss

A common name for plants in the genus Selaginella, which are small, non-flowering plants resembling moss but with vascular tissue.

Reduced Megaphylls

Refers to leaves with a complex vascular structure that have been minimized in size or complexity over evolutionary time, often observed in plants adapted to arid environments.

Horsetail

A group of non-flowering, vascular plants belonging to the family Equisetaceae, characterized by jointed, hollow stems and branches.

Vascular Plant

Plants possessing specific tissues known as xylem and phloem, which are crucial for the movement of water, nutrients, and sugars within the organism.