Which auditing technique will not assist in determining if unauthorized programming changes have been made?
A) use of a source code comparison program
B) use of the reprocessing technique to compare program output
C) interviewing and making inquiries of the programming staff
D) use of parallel simulation to compare program output

Question

Quizplus · Accepted Answer

Interviewing and making inquiries of the programming staff may not directly reveal unauthorized programming changes, as it relies on self-reporting and may not uncover changes that staff are unaware of or unwilling to disclose.

Which Auditing Technique Will Not Assist in Determining If Unauthorized