Which of the Following Is Not Typically Checked by an Auditor

question 48

Multiple Choice

Which of the following is not typically checked by an auditor in a review of a responsibility system of computer program development and maintenance?

• A)Documentation of all program changes on proper change-request forms
• B)Proper costing of all program change requests
• C)A review of each program change request by an internal auditor
• D)Matches between program documentation and the production version of a computer program

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Definitions:

Sample Size

The number of observations or entities that are selected from a larger population for the purpose of statistical analysis.

Regression Analysis

A statistical technique for estimating the relationships among variables, often used to predict the value of a dependent variable based on the values of one or more independent variables.

Trend Line

A line drawn on a graph that shows the general direction in which data is moving over time.

Deseasonalize

The process of removing seasonal effects from a time series to better identify trends.