Auditors Have Several Techniques Available to Them to Test Computer-Processing

question 14

Multiple Choice

Auditors have several techniques available to them to test computer-processing controls.An audit routine that flags suspicious transactions is known as

• A)SCARF.
• B)an audit hook.
• C)an audit sinker.
• D)the snapshot technique.

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Definitions:

Worse than Average Effect

The cognitive bias where individuals undervalue their own qualities and abilities in comparison to others.

Social Comparison Theory

A theory positing that individuals determine their own social and personal worth based on how they stack up against others.

Better than Average Effect

A cognitive bias where individuals overestimate their own qualities and abilities relative to others.

Disapproving Expression

A facial gesture or communication that conveys disapproval, dissatisfication, or disagreement.