The audit approach in which the auditor runs his or her own program on a controlled basis in order to verify the client's data recorded in a machine language is:
A) the microcomputer- aided auditing approach.
B) the generalised audit software approach.
C) the test data approach.
D) called auditing around the computer.
Correct Answer:
Verified
Q37: Well- controlled organisations segregate key duties within
Q38: Parallel testing involves:
A) requiring the user to
Q39: Generalised audit software can be used to
Q40: When auditing a computerised system, an auditor
Q41: Controls which are built in by the
Q43: If the general control environment is weak:
A)
Q44: The most important output control is:
A) distribution
Q45: Which of the following is NOT an
Q45: Physical control over computer equipment restricts access
Q46: The effect of ITF transactions should be
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