The tools and techniques applicable to auditing in a computerized environment should not include those that
A) Operate on a real-time basis with actual data.
B) Use simulated or dummy data.
C) Audit around the computer.
D) Use program analysis techniques.

Question

Quizplus · Accepted Answer

Auditing around the computer, also known as manual auditing, does not involve the use of computer tools and techniques. Instead, auditors independently check data and transactions outside of the computer system. The other options, A, B, and D, all involve computerized methods and therefore are applicable to auditing in a computerized environment.

The Tools and Techniques Applicable to Auditing in a Computerized