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:

Leadership Positions

Roles within an organization that entail directing, influencing, and managing others to achieve goals.

Blind Area

Part of the Johari window model, referring to information that others know about a person but the person is unaware of.

Johari Window

A cognitive psychological tool used to help people better understand their interpersonal communication and relationships.

Organizational Effectiveness

The extent to which an organization is productive and satisfies the demands of interested parties, such as employees, customers, and investors.