The first (and oldest)technique used to audit through the computer is
A) the integrated test facility.
B) parallel simulation.
C) the test data approach.
D) generalized audit procedures.

Question

Quizplus · Accepted Answer

The test data approach is the oldest technique used to audit through the computer. This approach involves using specially prepared data for auditing purposes, and comparing the output generated by the system with the expected output. It is a simple but effective technique that has been used since the early days of computer auditing. The other options, integrated test facility, parallel simulation, and generalized audit procedures, are newer techniques that have been developed to complement and enhance the test data approach.

The First (And Oldest)technique Used to Audit Through the Computer