An auditor sets an embedded audit module to record all credit transactions in excess of $1,500 and store the data in an audit log.The auditor is using
A) the snapshot technique.
B) a system control audit review file.
C) audit hooks.
D) continuous and intermittent simulation.

Question

Quizplus · Accepted Answer

A system control audit review file (SCARF) is used to collect data on transactions that meet certain criteria, such as credit transactions over $1,500, and store them in an audit log for review.

An Auditor Sets an Embedded Audit Module to Record All