The auditor uses ________ to continuously monitor the system and collect audit evidence while live data are processed.
A)test data processing
B)parallel simulation
C)concurrent audit techniques
D)analysis of program logic

Question

Quizplus · Accepted Answer

Concurrent audit techniques involve auditing and monitoring live data processing while the system is in operation. This allows the auditor to collect real-time evidence and detect any issues as they occur. Test data processing involves running hypothetical scenarios on a separate system, while parallel simulation involves running the existing system in parallel with a new system to compare results. Analysis of program logic involves reviewing the code and logic of the system, which is not done in real-time while the system is processing live data. Therefore, the best choice is concurrent audit techniques.

The Auditor Uses ________ to Continuously Monitor the System and Collect