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:

Multi-Attribute Attitude Models

Psychological models used to predict consumer attitudes and behaviors by analyzing specific beliefs related to several attributes of a product or service.

Fishbein Model

A model in psychology that predicts behaviors based on the strength and evaluation of beliefs about the behavior's outcome, integrating attitudes and norms.

Salient Beliefs

Prominent or most noticeable beliefs held by an individual which strongly influence attitudes and behavior.

Importance Weights

Values assigned to variables or criteria to reflect their relative significance or contribution in a decision-making process, analysis, or model.