To Detect Unauthorized Direct Changes to Master Files,the Auditor Traces

question 27

Multiple Choice

To detect unauthorized direct changes to master files,the auditor traces these changes back to the underlying

• A) transaction files.
• B) source documents.
• C) hypothetical transactions.
• D) control account balances.

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Definitions:

Coordination

The organization of different elements or activities to enable them to work together efficiently and effectively.

Scalar Chain Principle

A management theory emphasizing a clear and direct line of authority within an organization, from the highest to the lowest ranks.

Behavioural Approach

A perspective in management and psychology focusing on the behaviors of individuals rather than internal processes as key to understanding human actions.

Social Relationships

Connections between individuals in a society, encompassing various forms such as friendships, family ties, and professional interactions.