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

---

Definitions:

Conversion Costs

Costs related to turning raw materials into finished goods, typically including direct labor and manufacturing overhead.

Weighted-Average Method

A method of inventory costing or process costing that averages the costs of all goods available for sale or production, assigning an average cost to each unit.

Process Costing System

An accounting system used to track and allocate costs of production to individual units of output in industries where production is continuous and similar items are produced.

Conversion Costs

The costs associated with converting raw materials into finished products, typically including labor and overhead expenses.