Which of the Following Audit Techniques Is Likely to Require

question 45

Multiple Choice

Which of the following audit techniques is likely to require the most technical expertise on the part of an auditor?

• A)Test data
• B)Integrated test facility
• C)Evaluation of program change control
• D)Parallel simulation

---

Definitions:

Criteria

Standards or principles by which something is judged or decisions are made.

Psychologically Healthy

Pertains to a state of mental and emotional well-being where an individual can use their cognitive and emotional capabilities, function in society, and meet the ordinary demands of everyday life.

Trait Theory

A psychological perspective that focuses on the identification and measurement of consistent personality characteristics (traits) that vary among individuals.

Allport

Refers to Gordon Allport, a psychologist known for his theory of personality that emphasized the uniqueness of the individual and the concept of personal traits.