Computer Assisted Audit Techniques

question 10

Multiple Choice

Computer assisted audit techniques:

• A)Are never used in compliance testing
• B)May be used for substantive and compliance testing
• C)Are used primarily when auditing around the computer
• D)Are good tools for auditors who are lacking in technical computer skills

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Definitions:

Ozone

A molecule composed of three oxygen atoms, significant for its role in absorbing harmful ultraviolet radiation in the Earth's stratosphere.

Smog

A type of air pollution characterized by a mixture of smoke and fog, often resulting from industrial emissions and vehicle exhaust.

Stratospheric Ozone

A layer of ozone molecules located in the Earth's stratosphere that absorbs and protects living organisms from the harmful effects of the sun's ultraviolet radiation.

Ultraviolet Radiation

Electromagnetic radiation with a wavelength shorter than that of visible light, but longer than X-rays, which can have effects on the skin such as sunburns and vitamin D synthesis.