Which Auditing Technique Will Not Assist in Determining If Unauthorized

question 75

Multiple Choice

Which auditing technique will not assist in determining if unauthorized programming changes have been made?

• A) use of a source code comparison program
• B) use of the reprocessing technique to compare program output
• C) interviewing and making inquiries of the programming staff
• D) use of parallel simulation to compare program output

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Definitions:

Emissions

The act of releasing substances, especially pollutants, into the atmosphere or environment.

Government

An organized system that establishes and enforces rules and institutions to govern a community, region, or country.

Firms

Business entities that produce goods or provide services to consumers, aiming to maximize profits.

Pigouvian Taxes

Taxes imposed on any market activity that generates negative externalities (costs not reflected in the market price) to correct the market outcome.