The four approaches to through-the-computer auditing include all but which of the following:
A)Use of embedded audit modules
B)Testing of outputs to verify processing
C)Computer program testing
D)Validation of computer programs

Question

Quizplus · Accepted Answer

Testing of outputs to verify processing is not considered a through-the-computer auditing approach because it focuses on the results after processing rather than on the processes and controls within the computer system itself. Through-the-computer auditing typically involves direct evaluation of the software, data, and processes within the computer system.

The Four Approaches to Through-The-Computer Auditing Include All but Which