An Internal Auditor Has Embedded an Audit Module in the Firm's

question 47

Multiple Choice

An internal auditor has embedded an audit module in the firm's accounting system that selectively monitors transactions.Selected transactions are then processed independently and the results are compared with those obtained by the system.This is an example of collecting audit evidence using

• A)an integrated test facility.
• B)the snapshot technique.
• C)a system control audit review file.
• D)audit hooks.
• E)continuous and intermittent simulation.

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Definitions:

Client-Consultant Relationship

The dynamics and interactions between a consultant and a client organization, focusing on the mutual exchange of information and value.

Diagnose Need

pertains to the process of identifying and understanding the requirements or deficits within an organization, individual, or system, to address and rectify them effectively.

Minimizing Resistance

Strategies and actions aimed at reducing opposition or hesitancy towards change within an organization.

Communication

The act of transferring information from one place, person, or group to another through speech, writing, or some other medium.